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2011 (4) TMI 1114 - AT - Central ExciseDemand of duty under the provisions of Section 11D of the Central Excise Act, 1944 - appellants availed Modvat credit in respect of inputs used in the manufacture of exempted goods, on being pointed out, the appellants reversed the amount of 8% on the post clearance - It was observed that the amount reversed by the appellants @ 8% of the value of the goods in terms of the Rule 57CC was being recovered by them from their buyers – Held that:- appellants are not required to pay any amount under Section 11D of the Central Excise Act, 1944, order is set aside, the appeal is allowed [Unison Metals Ltd., (2006 - TMI - 49045 - CESTAT, PRINCIPAL BENCH, NEW DELHI)]
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