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2011 (11) TMI 553 - AT - Central ExciseWaiver of pre deposit - Utilization of common modvatable goods resulting in dutiable Sponge iron as also on dolochar - Clearance of dolchar without duty payment - Held that:- inclusion of the dolochar under the tariff is subsequent to the decision to the above decision of the Tribunal in the same appellants’ case, but keeping in view the findings arrived at by the Tribunal that dolochar cannot be held to be a manufactured item, by following the earlier decision of the Supreme Court in the case of Ahmedabad Electricity Company Ltd. [2003 (10) TMI 47 - SUPREME COURT OF INDIA], we hold that the appellant has been able to make out a prima facie case in its favour as it is well settled that the entry of particular product in the tariff by itself would not satisfy the definition of ‘manufacture’ as appearing in Section 2(f) of the Central Excise Act - Stay granted.
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