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2012 (6) TMI 530 - AT - Central ExciseDuty demand on fabrication of nitrogen/oxygen plant as it amounts to manufacture - assessee contested to grant of exemption in view of the provisions of Notification no. 67/95-CE - Held that:- As the Nitrogen/oxygen plants are assembled at the customers place i.e factory of the manufacturer the Notification no. 67/95-CE dt. 16.03.1995 provides exemption from payment of excise duty in respect of capital goods as defined in the Cenvat Credit Rules manufactured in the factory and used in the factory of production if the same are used in the manufacture of excisable goods - the applicants had made out a strong case in their favour in view of the provisions of Notification no. 67/95-CE - the pre-deposit of dues are waived and recovery of the same is stayed during the pendency of the appeal
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