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2016 (11) TMI 1520 - CESTAT NEW DELHI100% EOU - Rate of duty - indigenously procured goods under EPCG scheme - dispute is, nil rate of duty is not available for indigenously procured goods under EPCG scheme as there is no exemption under excise law to this effect - Held that: - the impugned order examined the claim of the appellant for nil payment of duty on indigenous capital goods at the time of debonding. It is recorded that there is no other notification providing exemption to the capital goods in the present situation and N/N. 22/2003-C.E. is applied to determine the applicable rate of duty and depreciated value of the capital goods - In the absence of any exemption notification covering the goods, in question, we find that duty liability as calculated and confirmed by the Original Authority cannot be contested - appeal dismissed - decided against appellant.
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