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2018 (1) TMI 1601 - CESTAT NEW DELHIClandestine Removal - final product is produced in the ratio of 1 : 1.1 i.e., MS scrap was consumed more viz-a-viz Final product MS ingot - HELD THAT:- The appellant has produced MS ingots but in the process, by-product ‘runners and risers were also created which were duly shown in the ER 1 by the appellant. Some of the runners and risers were sold by the appellants and remaining were captively consumed in the manufacture of final product i.e. MS ingots. Matter remanded to the original authority to consider the final output of the MS ingots as well as consumed runners and risers i.e. as inter-mediated product from the original scrap. If the same was recycled, then it will be added to the account of MS scrap - appeal allowed by way of remand.
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