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2015 (9) TMI 294 - AT - Central ExciseManufacture of semi finished battery management systems electrical panels, air-cooling systems and regulators on Job work basis - Marketability - Exemption under Notification No.50/2003-CE - Simultaneous availment of exemption under Notification No.214/1986-CE - Held that:- If the goods being cleared by M/s.MI Telecom are incomplete battery management system, electrical panel, air-cooling system and line regulators and complete goods emerged only in the premises of M/s. Acme, the incomplete goods being cleared by M/s.MI Telecom cannot be presumed to be marketable and hence excisable unless the Department leads the evidence in this regard, which we do not find in this case. In such a situation the judgment of Tribunal in the case of M/s. AIumeco India Extrusion Ltd. [2009 (5) TMI 402 - CESTAT, BANGALORE] would be applicable. The impugned order is, therefore, set aside and the matter is remanded to the Commissioner for de-novo adjudication for giving a specific finding after considering the appellant's plea based on the documents produced by them that the goods which are being cleared by them, to M/s.Acme are incomplete battery management systems, incomplete electrical panel, incomplete air-cooling system and incomplete line regulators and as such are not marketable and, therefore, are non excisable. - Matter remanded back - Decided in favour of assessee.
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