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2016 (11) TMI 1331 - AT - Central ExciseDemand of differential duty - the appellant had exceeded the small scale industries exemption limit by suppressing the value of the clearances affected which were beyond the threshold limit of ₹ 30 lakhs - Held that: - it is a common knowledge that FRP, PVC and PP line tanks are made out of raw material which fall under chapter 39 i.e. commonly known as plastic. In view of this, we hold that the value of the finished goods manufactured under chapter 39 needs to be excluded from the aggregate value of clearances of any year. As regards the total clearances value, we do find some merits in the submission made in the grounds of appeal by the appellant, as the value seems to include the trading activity also and the work done on job work basis. Revenue has included the value of the job work basis on the tanks constructed /fabricated holding it as manufacture. It is on record that the appellant had been given a job work of construction/ fabrication of tank at the site for which the material was also supplied by the concerned assessee. In our view, revenue authorities have misdirected themselves in including such value in job work in the clearance value of the appellant. Appeal allowed.
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