Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 1455 - AT - Central ExciseExemption from Excise Duty - Benefit of N/N. 6/2002-CE dated 01.03.2002 (Sl. no. 158) and N/N. 5/2006-CE dated 01.03.2006 (Sl. no. 9) - manufacture of Puzzolana Asbestos Cement Pressure Pipes - denial of benefit on the ground that assessee has not followed the BIS specifications and that they have not maintained the record prescribed by the Department - HELD THAT:- There is no reason to disallow the duty exemption inasmuch the appellant assessee has duly maintained the records which shows that minimum prescribed quantity of fly ash has been used in the manufacture of final product which fact has not been disputed by the Ld. Commissioner. Since, no separate records format has been prescribed by the jurisdictional Commissionerate, there is no reason to deny the exemption. The contention made by the Ld. Commissioner for the period in dispute (2003-04 to 2007-08) that BIS standards have not been complied, is completely mis-conceived inasmuch as no such condition has been prescribed in the subject exemption notifications. Appeal allowed - decided in favor of appellant.
|