Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 492 - CESTAT, NEW DELHIBenefit of Notification No. 67/95-C.E. - in respect High Alumina Refractory Cement Clinker, Mineral Substances not elsewhere specified etc. – Original authority denied the exemption on the ground that the said notification exempts capital goods used within the factory of production and meaning of the term “the capital goods” shall be as in Rule 57Q of the Central Excise Rules, 1944 - Held that:- Appellants are claiming the benefit of Notification No. 67/95-C.E. in respect of impugned materials. The burden to prove that the impugned items fall under the scope of exemption notification is squarely on the assessee - appellants have failed to prove that the impugned items fall under the scope of the notification – against assessee
|