Home Case Index All Cases Customs Customs + AT Customs - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2262 - AT - CustomsImport of plastic granules under exemption scheme (Target Plus Scheme) to be used for manufacturing of final products - Goods sent to Job Work – Appellant contends that there is no prohibition to send goods to job worker for manufacture of final goods - Goods sent to job worker under provisions of Notification No.214/86 and were cleared on payment of Central Excise duty – Revenue contends that notification prohibits goods to be transferred or sold thus notification has been violated – Contravention of provisions of FTP as goods imported should be for own use. Held That:- Goods were sent to job worker under terms of Notification No.214/86-CE and a list of job workers were also submitted to the Central Excise authorities - There is no transfer of imported plastic granules as appellant is sending plastic granules to job worker and buyer is purchasing plastic films - Appellants are eligible for availing CENVAT Credit and interest and penalties are liable to be set aside - Confiscation of goods and redemption fine are also set aside – Decided in favour of assessee.
|