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2013 (3) TMI 236 - CESTAT KOLKATAOrdinarily produces v/s incidentally produces - differential duty - proceedings against assessee for the alloy steel ingots and billets on the ground that Explanation to Rule 2 of the Induction Furnace Annual Capacity Determination Rules, 1997 covers only goods ordinarily manufactured and goods manufactured incidentally and the alloy steel goods are not produced incidentally - Held that:- Appellant had manufactured non-alloy steel ingots to the extent of 2503.252 MT and produced alloy steel castings only to the extent of 168.5 MT, which works out to around 5% of the totally manufactured quantity of the non-alloy steel castings as ‘notified goods’. Thus, the Appellant predominantly manufactured the ‘notified goods’, i.e. non-alloy steel castings. Thus the Appellant were manufacturing predominantly ‘notified goods’ (non-alloy steel castings) under the Compounded Levy Scheme. As such, the duty paid in respect of alloy steel castings under the Compounded Levy Scheme was in accordance with law and thus,the Commissioner’s Order is not sustainable. In favour of assessee.
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