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2017 (2) TMI 1349 - AT - Central ExciseDemand of duty with interest and penalty - appellant had transferred Copper Ingots into their 'scraps account' due to storage for a long time and thus become non-usable - demand on the ground that they had not applied for remission of duty on the said Copper ingots - Held that: - there is no dispute of the fact that the manufactured Copper Ingots have been later used in the factory, by melting it in the furnace, repeating the process of manufacture of Copper Wire Rods - In absence of any evidence that these goods were removed form the factory or destroyed and not reused in the manufacture of Copper Wire Rods, application for remission of duty involved on Copper Ingots is not required - appeal allowed - decided in favor of appellant.
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