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2010 (11) TMI 585 - AT - Central ExciseDemand - Whether additive mixture is considered to be excisable - referring to the Board’s Circular in relation to the clarification about excisablity of agarbathi mix during the course of manufacture of Agarbathi, it has been held that additive mixture by the respondents for their own use cannot be considered to be marketable in commercial parlance and therefore, is not excisable product Exemption in respect of NCCD - held that in the absence of inclusion of NCCD under the relevant notification, the question of grant of exemption in relation to the said duty during the relevant period does not arise - There is no dispute that under the Notification 121/94, no exemption in relation to NCCD was available. Payment of NCCD on captive consumption and benefit of cenvat credit of such NCCD - Revenue neutral position - each and every situation cannot be termed as a revenue neutral situation. It would depend upon the facts and circumstances of each case. - Demand confirmed.
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