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2011 (6) TMI 270 - HC - Central ExciseWaiver of pre-deposit - The issue involved pertains to the inclusion of the value of scrap retained by the Appellant while doing job work for Tata Motors Ltd. According to the Department, the scrap generated out of the raw material supplied by Tata Motors Ltd. was retained by the Appellant, which was sold on payment of duty - According to the Department, the job work charges were depressed due to retention of the value of scrap generated out of freely supplied raw materials - As such the judgment of the Supreme Court in International Auto Ltd. vs. Commissioner of Central Excise, (2005 -TMI - 47297 - SUPREME COURT OF INDIA) a prima facie case had been made out by the Appellant and a waiver of predeposit was accordingly warranted.
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