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2016 (8) TMI 941 - AT - Central ExciseBenefit of excise duty - Notification No. 5/2006-CE and subsequent notifications - fabrication of RCC pipes and laying the pipes at various depths below the ground level as per the details in the agreement - goods have been fabricated not at the site of construction of the sewage system but at a different site - Held that:- in view of the decision of Tribunal in the case of Simplex Concrete Piles (India) Ltd. vs. CC&CE, Rajkot [2004 (6) TMI 129 - CESTAT, MUMBAI] wherein it was held that the CBEC Circular dated 18.05.1999 has been considered and the benefit of excise duty exemption for goods manufactured at site has been extended in a case where goods were manufactured for use in the construction of break waters of Veraval Port at a private plot at a site which was 1.5 km away from the said port, the appellant will be eligible for the benefit of excise duty under Notification No. 5/2006-CE and subsequent notifications which grant exemption for such goods manufactured at site. In such a view of the matter, we consider it not necessary to examine the valuation aspect of the pipes inasmuch as we hold that no excise duty liability arises on pipes. - Decided in favour of appellant
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