Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 582 - HC - Central ExciseProvisions - Rule 4(5)(a) of the CENVAT Credit Rules, 2002/2004 and Notification No. 214/86 - Whether, the Hon’ble Tribunal has rightly come to the conclusion that Rule 4(5)(a) of the Rules provides for facility of exemption from payment of duty on the goods at the time of clearance from the job worker’s premises even in absence of corresponding exemption notification exempting such goods from payment of duty on clearance from factory gate - The Commissioner in his order has given detailed reasons as to why Rule 4(5)(a) would not be attracted insofar as the question as to whether a job worker manufacturer is required to pay any duty or not is concerned - The Tribunal, in the impugned order, has not assigned any reasons as to how the findings and conclusions recorded by the Commissioner are erroneous - Therefore, Court observed that the CEGAT had not dealt with the decision on which strong reliance had been placed by the learned Solicitor General and accordingly, set aside the impugned orders of the Tribunal and remitted the case to the Tribunal.
|