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2015 (8) TMI 1348 - CESTAT NEW DELHIBenefit of N/N. 67/95 - clearance of galvanized corrugated sheets on payment of duty - clearances to State of Gujarat in Kutch area - whether appellant required to pay duty at the stage of galvanization of sheets? - Held that: - The admitted position is that appellant is not entitled to avail the benefit of exemption Notification No. 67/95. But in this case, the appellant is paying 8% of value of exempted goods cleared by them in terms of Rule 6(3) of the Cenvat Credit Rules, 2004. In these circumstances, we hold that appellant is entitled to claim the benefit of exemption Notification No. 67/95. Therefore, the appellant is not required to pay duty at the stage of galvanizing of sheets - appeal allowed - decided in favor of appellant.
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