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2023 (10) TMI 538 - CESTAT BANGALOREOption to choose benefit of exemption - Allegation of wrongful availment of benefit under Sl. No. 91 of the Notification No. 04/2006-CE dt. 01.03.2006 - concessional rate of duty - allegation of the department that the CENVAT Credit availed on inputs and utilized the same in discharging duty for clearance of the goods availing concessional rate of duty inadmissible cannot be sustained - HELD THAT:- This issue has been considered by this Tribunal in the case of BALKRISHNA PAPER MILLS LTD, LAXMI BOARD AND PAPER MILLS LTD, COMMISSIONER OF CENTRAL EXCISE, THANE-I VERSUS COMMISSIONER OF CENTRAL EXCISE, THANE –I AND LAXMI BOARD AND PAPER MILLS LTD [2015 (11) TMI 210 - CESTAT MUMBAI] where it was held that appellant-assessees cannot be forced to pay duty as per serial No. 90 of Notification 4/2006 and they have option to pay the duty under other numbers, viz. 91 and 93. There are no merit in the impugned order. Consequently, the impugned order is set aside. Appeals are allowed.
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