Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 943 - AT - Central ExciseJob Work - SSI units - intermediate goods which come into existence in their factory premises which are not ‘specified goods’ - exemption under notification no.83/1994-CE and notification no.8/2003-CE - extended period of limitation - Held that:- The argument taken by the appellant that for any duty liability on the intermediate goods, that come into the existence in appellant's factory, lies with the raw material supplier is not correct because as per the wording of the undertakings only duty liability with respect to the finished specified goods is required to be discharged by the raw material suppliers. The duty liability on the manufactured goods, which come into existence and are captively consumed for which exemption is not available under SSI exemption. - Decided against the assessee. Extended period of limitation - Held that:- Being in the manufacturing and job work of goods of Chapter 74 of the Central Excise Tariff Act, 1985 it has to be held that appellant was aware that brass billets / rods come into existence and that brass billets weighing upto 5 Kgs. and certain other goods of copper are not specified goods. In view of the above, the extended period under Section 11A of the Central Excise Act, 1944 is invokable in the present proceedings. - Demand confirmed - Decided against the assessee.
|