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2017 (5) TMI 555 - CESTAT MUMBAIBenefit of N/N. 6/2002 dated 01.03.2002 - clearance of electric parts under nil rate of duty - Respondents claimed the said exemption though the said parts were not consumed within the factory of production for manufacture of non-conventional energy device specified in list 9 - Held that: - there is no dispute that the items manufactured by the appellant are required for use in the products of the nature specified in sr.no. 16 of the List 9 of the said notification. Sr. No. 21 of the said notification exempts such parts only when they are consumed within the factory of production of parts for manufacture of goods specified at sr. No. 1 to 20 of List 9 - It is apparent that the goods manufactured by the appellant are not used within their factory for production of the items listed in sr.no. 16 of list 9. Thus on plain reading of the said notification it is apparent that the appellants are not entitled for the benefit of such notification - appeal allowed - decided in favor of Revenue.
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