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2016 (1) TMI 734 - AT - Central ExciseEntitlement to exemption under Notification No. 6/2000-CE, 3/2001-CE and 6/2002 -CE denied - Revenue contended that that both the units of the respondents are located on the same plot. - Held that:- The scope of exemption hitherto available to paper mills after clubbing the clearance from more than one factory of a manufacturer as now being extended to allow the exemption to each factory separately. The original authority also relied on the Central Excise registration given to these units separately for different products. After such detailed examination, the lower authorities concluded that the exemption of Central Excise duty on specific quantity of paper and paper board manufactured by unit 1 and 2 of the respondents during the impugned period was admissible for them separately. After careful consideration of the finding of the original authority we find no reason to interfere with the same as all the points raised in appeal have been discussed and decided by the original authority. We fully agree with the finding of the adjudicating authority for the reasons stated above. Accordingly, we dismiss the appeals filed by the Revenue.
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