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2012 (9) TMI 780 - AT - Central ExciseApplication for waiver of pre-deposit – demand - addition of value of the IAS column and kits to the value of the marker for the purpose of Central excise duty – assessee contended non-inclusion on ground of same being traded items – Held that:- In the present case, the marker is used for mixing in the kerosene by the Petroleum companies and the ‘test kit' and ‘IAS column' are used for checking the adulteration in other petroleum product such as petrol and diesel. As the test kit and IAS column are traded item, the same cannot be considered as a part of the manufactured goods i.e marker. Therefore, applicant had made out a strong case for waiver of pre-deposit of dues. Stay petition is allowed – Decided in favor of assessee
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