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2022 (1) TMI 1326 - AT - Central ExciseArea Based Exemption - moulds and tools were used within the factory by the appellant for manufacture of excisable goods for General Motors (India) Private Limited. - exemption under N/N. 67/95-CE - extended period of limitation - HELD THAT:- N/N. 67/95-CE exempts goods including capital goods used for manufacture of excisable food within the factory of production. Learned Authorized Representative has relied on the decisions in the case of Steel Authority of India Limited [2016 (2) TMI 759 - CESTAT NEW DELHI]. In the said case, the goods, namely, Oxygen was cleared within the factory by the appellant to FSNL which in turn was using the same for non-excisable activity. Since the same was used for non-excisable activity, the benefit of 67/95-CE was denied. In that respect, the decision is not applicable to the present case as in the present case the appellants are manufacturing excisable goods within the factory of production. As regard, the goods cleared from the factory to the Pune Unit of the appellant, the plea of Revenue neutrality has been raised by the appellant in their appeal memorandum. No evidence found in support of the plea of Revenue neutrality. No data of the Pune Unit has been submitted and how and in what manner the goods have been used in Pune has not been stated. In view of that, there are no merit in the defence of the appellant, in so far as goods cleared from the factory of the appellant is concerned. The demand in respect of these goods cleared from factory to the Pune Unit is confirmed. Extended period of limitation - HELD THAT:- Notification 67/95-CE is very straight forward and leave no scope for doubt. In these circumstances, the motive of avoiding duty cannot be denied. Thus, the extended period has been rightly invoked in respect of the goods cleared from the factory to the Pune Unit. The demand of duty and penalty on those goods is upheld - Appeal allowed in part.
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