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2013 (8) TMI 387 - CESTAT NEW DELHIExemption Notification No. 30/94-C.E. - Commissioner rejected exemption - Held that:- there is no requirement that separate account or inventory of the inputs meant for exempted and dutiable finished products must be maintained. There is no allegation in the show cause notice that the appellant have taken cenvat credit even in respect of inputs which were used in the manufacture of exempted final products - there is no justification for denying the exemption Notification No. 30/94-C.E. to the appellant during the period of dispute and as such the duty demand against the appellant does not appear to be sustainable - Following decision of CHANDRAPUR MAGNET WIRES (P) LTD. Versus COLLECTOR OF C. EXCISE, NAGPUR [1995 (12) TMI 72 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
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