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2008 (8) TMI 237 - AT - Central ExciseUsed mercury scrap (UMS)- used mercury is produced and manufactured by the reaction of sodium amalgam with water - repacking of used mercury from the mercury cell into the smaller container would amount to manufacture – appellant’s contention that regeneration of used mercury cannot be treated as manufacture, is not acceptable – misdeclaration of the fact that the Mercury recovered from the cells was having non-modvatable Mercury only, whereas the fact, was that the Mercury in the cells was also containing input, on which the Modvat credit was availed by the appellants - facts were willfully suppressed by the appellants with the intention to evade payment of duty on UMS – larger period is invocable for demand
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