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2011 (10) TMI 348 - CESTAT, MUMBAICredit of duty paid on raw materials cleared as 'Scrap' – Held that:- In the present case, Raw material is being tested before the same is accounted for by stores department. Certain material which is contaminated is cleared as scrap. In these circumstances, the raw material on which credit has been availed is not used for in or in relation to the manufacture of final excisable goods, therefore, the assessee is not entitled for credit on such quantity of raw material. Hence, order imposing demand alongwith interest is confirmed. - Decided against the assessee. In respect of penalty, assessee filed necessary declarations thus, no suppression with intent to evade duty can be alleged against the assessee. Thus, order whereby the penalty is set aside is upheld. - Decided in favor of assessee.
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