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2015 (12) TMI 1161 - SC - Central ExciseDuty demand - whether the chemical processing of Platinum, Palladium, Rhodium, Gold and Silver is intermediary product which is exigible to excise duty - Held that:- final goods which fall under Chapter 71, no CENVAT/MODVAT credit is taken on the aforesaid products which are treated as intermediary products. On the other hand, the goods manufactured falling under Chapter 71, in respect whereof the dispute is raised by the Revenue, the goods are cleared at nil rate of duty. We, thus, do not see any reason to interfere with the orders of the Tribunal which are deciding the issue correctly on the facts of these cases. - Decided against Revenue.
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