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2013 (12) TMI 107 - AT - Central ExciseEntitlement for benefit of Notification No. 4/97 and subsequent Notification No. 5/98 – Held that:- There is no such condition of producing end use certificates in the notification, which grants concessional rate of duty on the simplicitor ground that such circles are intended for use in the manufacture of utensils and handicrafts - as long as there is an intention to use the sheets and circles in the manufacture of utensils and handicrafts, the benefit of notification is required to be extended, without actually verifying as to whether such sheets/circle stand actually used in the manufacture of utensils/handicrafts. Revenue cannot legislate and introduce a new condition in the notification on its own and call for the end use certificates - the revenue insistence on such production of account of the customers is neither in terms of the notification nor any other condition of the said notification requires them to do so - rejection of certificates produced by the customers on flimsy ground cannot be accepted – Decided in favour of Assessee.
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