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2016 (1) TMI 476 - AT - Central ExciseCenvat credit on the quantity of Dies Block - according to the Department, Dies Block, were used exclusively in the manufacture of exempted goods viz. “Aluminium Road Wheels” and cleared without payment of duty to the defence establishment in terms of Notification No. 4/2006-C.E. - Held that:- the invoices No. 90073912 and 90076768 were indicating discharge of Central Excise duty @ 14% for the clearance of the final products manufactured out of “Die” No. 08008D when final goods were cleared as spares. - the very same final product when they are cleared as parts of original equipment, no duty is discharged. The entire exercise which was to be undertaken by the lower authorities to find out whether the same are manufactured and cleared on payment of duty as well as without payment of duty, was not properly addressed - Cenvat Credit allowed - Decided in favor of assessee.
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