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2010 (3) TMI 1075 - HC - Central ExciseValuation - agricultural tractors of engine capacity, not exceeding 1800 CC, as well as exceeding 1800 CC - Held that: - In the instant case, the bare perusal of the record would reveal that the assessee was engaged in manufacture of agricultural tractors of engine capacity not exceeding 1800 CC as well as exceeding 1800 CC. It (assessee) has also been manufacturing the Internal Combustion Engines of de-placement capacity below 1800 CC used in the manufacture of tractor, which was exempted from Central Excise duty. Meaning thereby the assessee is using the common inputs in manufacturing the exempted and dutiable final products i.e. the tractors. The credit of duty is admissible on the inputs used by the manufacturer on the exempted and dutiable goods - decided against Revenue.
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