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2010 (8) TMI 279 - CESTAT, MUMBAICenvat credit – repair of electrical motors - respondent cleared the whole transformer on payment of duty but they have reversed the only portion of the input used in repair of the transformers - applicability of Section 11D of the Act, it was again observed by the Jt. Commissioner that Section 11D speaks of "duties of excise collected from the buyers to be deposited with the Central Government" and provisions of Section 11D(1) specify that every person liable to pay duty under this Act - no allegation that they have not paid the duty - nothing on record that the respondent had collected any amount as duty over and above the amount paid by them – Order upheld
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