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2011 (4) TMI 379 - AT - Central ExciseDemand - Classification - notification No.4/2006-CE dated 1.3.06 - Rule 6(3) of MODVAT Credit Rules - Bye product is cleared without payment of duty - Separate accounts are not maintained - Held that: issue is no res integra and stand settled by earlier order of the Tribunal in same appellant s case, being Order No.A/2350/WZB/ AHD/2009, dt.12.11.09 - Held that: Commissioner(Appeals) s reference to Hon'ble Supreme Court s judgment in the case of M/s Nirma Chemical Works was on altogether different ground as it dealt with classification of Spent Sulphuric Acid and has got nothing to do with the provisions of Rule 6(3) of MODVAT Credit Rules - Appeal is allowed
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