Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 1499 - CESTAT NEW DELHICENVAT credit - removal of input as such - segregation of Aluminium scrap before charging the scrap to furnace and removal of unwanted items like iron, etc. - removal on payment of applicable rate of duty - applicability of Rule 3 (5) of CCR Rules - HELD THAT:- Although the activities of manual segregation of the scrap does not amount to manufacture, but in view of the Board’s Circular dated 10.05.2016, which is binding on the Authorities and the same being clarificatory in nature will have retrospective affect, it is held that the appellants have rightly cleared the segregated scraps at the transaction value as per its appropriate classification and the rate of duty given in the Central Excise Tariff. The demand is bad and the show cause notice is not maintainable - Appeal allowed - decided in favor of appellant.
|