Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 596 - AT - Central ExciseDistribution of input services (ISD) - The dispute in the present case is in respect of Malanpur unit. The departments contention is that the credit of service distributed to Malanpur unit also included the credit attributable to Baddi unit. - Exemption under notification No. 56/02-CE and 32/99-CE - refund of duty paid through PLA - Held that:- appellant’s head office is registered as ISD and their units as located at Malanpur, Assam, Jammu and Baddi. Baddi unit is fully exempt from duty as the same is availing the benefit of Notification NO.50/03-CE while unit at Mallanpur cleared its products on payment of duty. Assam unit and Jammu unit availed the exemption under Notification No.32/99-CE and Notification No.56/02-CE respectively and initially cleared the goods on payment of duty by using Cenvat credit available at the end of the month to the extent possible and claimed exemption under these notifications of the duty, if any, paid through PLA. - appellant had raised the question of limitation and but the Commissioner has not given any finding whatsoever on this point. The Commissioner has passed a non-speeding order. Hence, the same is set aside and the matter is remanded to the Commissioner - Decided in favour of assessee.
|