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2017 (12) TMI 547 - CESTAT NEW DELHIArea Based Exemption - Job work - Benefit under N/N. 214/86 - As the principal manufacturer was enjoying the area based exemption notification, Revenue was of the opinion that the job worker could not have sent the aluminum ingots to the principal manufacturer without payment of duty inasmuch as the final product of the principal manufacturer was exempted - Held that: - The goods apparently have been cleared from the appellants premises back to M/s. Superlink Poly Fab Ltd. without payment of duty. Since the principal manufacturer, after receipt of goods from the appellant did not clear his final products on payment of duty, the benefit of job work N/N. 214/86 will not be available to the appellant - appeal dismissed - decided against appellant.
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