Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 167 - AT - Central ExciseRecovery of CENVAT Credit - removal as such - rollers/cylinders were used for printing and when they became worn out, the same were again cleared to their vendors for new engraving/dechroming - Held that:- The demands confirmed against the appellants were sustainable - The expression “as such” used in the Rules had to be interpreted as commonly understood which was in the “original form” and “without any addition, alteration and modification” – The Commissioner (Appeals)’ order was concerned was not sustainable - after the issue of the show cause notice covered in the appeals, which goes to show that there had been dispute on the interpretation of the expression “as such” - MODERNOVA PLASTYLES PVT. LTD. Versus COMMISSIONER OF C. EX., RAIGAD [2008 (10) TMI 51 - CESTAT, MUMBAI] - expression “as such” not having any connection with capital goods being new, unused or used and covered both capital goods cleared without being put to use and after use. - Decided in favor of assessee.
|