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2014 (11) TMI 72 - AT - Central ExciseClearance to 100% EOU - exemption from NCCD - Exemption under Notification No. 22/2003-C.E., dated 31-3-2003 - clearance of POY to job worker for manufacture of grey fabrics - Held that:- Circular No. 641/32/2002-CX, dated 26-6-2002 was followed by C.B.E. & C. Circulars 60/1/2006-CX, dated 13-1-2006 and 232/16/2004-CX, dated 30-1-2006, issued under Section 37B of the Central Excise Act, 1944 - With respect to chargeability of NCCD on captive consumption of goods, it has been held that NCCD is not leviable. In view of the latest view point held by this Bench NCCD is not payable by the appellant. Secondly, C.B.E. & C. circulars issued on an issue are binding on the departmental officers and cannot be challenged in appeal - Decided in favour of assessee.
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