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2011 (4) TMI 1068 - AT - Central ExciseRemission of duty - finished goods as well as work in progress got damaged - appellant filed an application for remission of duty payable on the finished goods and application requesting for remission of duty in respect of work in progress – Held that:- Commissioner has observed that the instruction issued in the circular no. 650/41/2002/CX dated 7.8.2002 provides that CENVAT credit on duty paid on inputs contained in finished product would be admissible but before granting remission, it should be ensured that the insurance amount claimed by the assessee does not include the duty element of inputs used in the manufacture of said goods taken as credit, there is no confirmation of duty demand by the Commissioner in the order at all. As regards rejection of application of remission of duty on goods in the state of work in progress, the decision of the Commissioner is in accordance with law, no merit in the appeal and accordingly rejected
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