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2012 (5) TMI 543 - CESTAT AHMEDABADCENVAT Credit - In the remaking process the respondents scrapped some quantity of rejected BOPP films by cutting and without subjecting to any process cleared the said scrapped goods for further making of granules and cleared the granules at NIL rate of duty under Notification No. 4/2006-CE dated 1.3.06 as amended - Held that:- As followed by the decision in assessee's own previous case [2010 (1) TMI 1105 - CESTAT AHMEDABAD] procedure followed by the respondent for payment of duty is correct. The appeal filed by the Revenue is on the ground that this order has not been accepted and an appeal has been filed. Since the issue was considered in detail by this Tribunal and the issue involved in the present appeal is same and only the period is different and there is no stay against the order of this Tribunal by the Hon’ble High Court of Gujarat - Decided against Revenue.
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