Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (1) TMI 308 - CESTAT NEW DELHIManufacture of Sugar & Molasses - appellant received insurance claim against surrendering of damaged machine to the Insurance Co. – revenue alleged that the transaction amounted to the clearance to the damaged machine and duty is payable on the amount of insurance claim u/r 57S(2)(c) – Rule 57S(2)(c) was not in force during relevant period - held that when there was no provision for demand of duty on the waste & scrap of the capital goods during the material period, demand is not sustainable
|