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2009 (8) TMI 718 - AT - Central ExciseAppellant is engaged in the manufacture of agricultural submersible pumps - which attracted concessional rate of duty of 8% (Notification No. 10/2006-C.E) - Instead of availing the benefit of the said notification, the appellant cleared their final product at the rate of 16% of duty, by paying the same out of their Modvat credit account - Revenue's contention is that such payment of higher duty at the tariff rate was with a view to encash the credit available in their accounts - Held that: - provisions of Section 11D would also have not applicability inasmuch as the duty charged by the appellant from its customer stand paid to the Revenue, though by making debit entries in their credit account - credit is available to the appellant for payment of duties on their final product - Appeal is allowed
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