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2016 (11) TMI 689 - AT - Central ExciseLevy of duty - SSI exemption - use of brand name of others - Held that: - suppliers of raw material cannot be held as manufacturers. The respondents herein have submitted supporting documentary evidences in the form of affidavit from job workers, details of raw material sent, quantity of items manufactured, ledger account confirming payment of job charges, copies of bills, invoices raised on each job workers, TDS certificate towards Income Tax deducted at source etc. Upon perusal of all these documents and evidences the lower authority concluded that the impugned items have been manufactured by various independent job workers in arrangement with the respondent and in the absence of any evidence placed on record by the department in support of the allegation that the respondents have actually manufactured said items in their factory, the duty liability cannot be sustained against them - appeal rejected - decided against Revenue.
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