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2011 (3) TMI 897 - CESTAT, DELHIDemand - Re-entry of Capital goods - The argument that sale of the final sale of the goods should be related to the re-entry of the machines on 28-03-2006 is not consistent with common sense - The re-entry of the machine on 28-03-2006 is to be related to the initial aborted sale made on 28-02-2006 - The final disposal of the machine is to be related to the initial entries of these machines into the factory on 3-12-2004 and 17-02-2005 - So the machines were cleared after use in the factory for more than one year and the principles laid down in the case of Cummins India Pvt. Ltd. will apply - Therefore the duty amount of rs. 4,89,600/- paid on the final sale of the goods for a value of Rs. 30,00,000/- is proper and the demands made in the impugned orders is not sustainable.
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