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2015 (4) TMI 1027 - AT - Central ExciseWaiver of pre deposit - exemption under notification no. 214/86-CE - Held that:- Appellant manufacture rubber compound on job work basis for M/s Birla Tyres, Haridwar, out of the raw materials received by them and were availing the exemption under notification no. 214/86-CE. This exemption notification is available to the job worker on the basis of a declaration made by him that the goods manufactured by him and cleared to the principal manufacture would be used by the principal manufacturer in the manufacture of finished product which would be cleared on payment of duty. In this case, there is no dispute that the principal manufacturer M/s Birla Tyres were availing of full duty exemption under notification no. 50/03-CE and accordingly, the final product manufactured by them by using the rubber compound were being cleared at nil rate of duty. In view of this, were are of the prima facie view that the appellant would not be eligible for exemption notification no. 214/86 and as such do not have prima facie case in their favour. - Partial stay granted.
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