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2011 (2) TMI 611 - AT - Central ExciseCompounded levy scheme- cold rolling machines installed for cold rolling of these goods - Claim of Refund - Excess payment of duty - Notification No. 34/2001-C.E., dated 28-6-2001 - Rule 15(1) of the Central Excise Rules, 2001 - Actual number of machines used to maximum number of machines during the quarter - Held that:- When the first para of the Notification talks of payment of duty on the basis of cold rolling machines installed and not on the basis of the maximum number of cold rolling machines installed during the preceding three months, notwithstanding the provisions of para 3(1) and 4(1) of the Notification No. 38/2001-C.E. (N.T.), dated 28-6-2001, the duty can be charged only on the basis of actual number of cold rolling machines installed and, therefore, if in a particular month, some cold rolling machines have been dismantled, in subsequent month duty in respect of the same cannot be charged.
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