Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 959 - HC - Central ExciseBenefit of circular No. 306/22/97-CX, dated 20-3-2007 - Notification No. 214/86-C.E., dated 25-3-1986 - Held that:- There are findings of fact recorded by the authorities that there was no evidence to show that the job worked goods were used in manufactured duty paid goods. In the absence of any such evidence there was no possibility of extending the benefit of circular dated 25-3-1986 to the appellant. No substantive question of law warranting admission of the appeal would arise. - Decided against assessee.
|