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2017 (11) TMI 1962 - AT - Central ExciseLevy of Excise Duty - base tank - marketable commodity or not - HELD THAT:- It is evident that the appellant was engaged in the manufacturing of the transformers. It also manufactured the base tank, for other company who is also supplied the transformers, on the basis of job work. It cannot be agreed that it has not marketable value - the base tanks has the marketable value and is a product which attracts the excise duty, as per the reasons mentioned by the original authority in its order - the order passed by the lower authority in this regard, need not be interfered. CENVAT Credit - input - input procured from M/s Dewas Contractor - HELD THAT:- During investigation, it was found that M/s Dewas Contractor was not in the existence so, the claim was denied by the Department - When the payment is made through the cheque then the existence of the firm cannot be denied. Matter remanded to the original authority to decide this issue (regarding the Cenvat credit) de novo but by providing a reasonable opportunity to the appellant - appeal allowed by way of remand.
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