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2016 (4) TMI 975 - AT - Central ExciseDemand for recovery of credit - Dispatches made for export - non-production of any evidence regarding incurring the cost of transportation from the factory to the port - Held that:- the show-cause notice has been issued solely on the ground that the factory gate is the place of removal. The CBEC vide Circular No. 999/6/2015-CX dated 28/02/2015 pointed out by the appellants clarified that in respect of manufacturers exporters, the place of removal is ICD/ports. In the instant case, there is no doubt that the appellants are manufacturers/exporters. In these circumstances, the only ground raised in the show-cause notice failed. The issue regarding cost of being incurred by the appellants or not is totally irrelevant. - Decided in favour of appellant
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