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2016 (3) TMI 8 - AT - Central ExciseExemption in terms of Notification No. 14/92-Central Excise on protective covers/tarpaulins vide Serial No. 21 - non availment of credit on inputs is a precondition for availing exemption under Notification No. 30/2004-Central Excise dated 09.07.2004 - Held that:- We observe that the matter is no more res integra, in view of the decision of this Tribunal in the case of Shivalik Agro Poly Products Ltd. (1999 (9) TMI 215 - CEGAT, NEW DELHI ), which has been upheld by the Hon’ble Supreme Court (2005 (4) TMI 69 - SUPREME COURT OF INDIA). In the said case plastic granules were used as input in the manufacture of intermediate product, lay flat tubing which was further used in the manufacture of final product, protective covers/tarpaulins. The Tribunal held in that case that as duty has been paid on lay flat tubings, benefit of exemption in terms of Notification No. 14/92-Central Excise (which has a condition similar to the proviso to Notification No. 30/2004) is available in respect of protective covers/tarpaulins vide Serial No. 21. - Decided in favour of assessee
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