Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 315 - AT - Central ExciseConfirmation of National Calamity Contingent Duty (NCCD) on “unbranded pan masala” used captively in the manufacture of “branded pan masala” on the ground that Not. No. 67/95-CE, which exempts unbranded pan masala from payment of duty on account of captive consumption does not specify NCCD as one of the duties - whatever duty was payable on the unbranded pan masala was available as Credit to be utilized for payment of NCCD on branded pan masala - revenue neutral position- demand set aside
|