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2017 (1) TMI 836 - CESTAT ALLAHABADDutiability of Untrimmed Sheets of Copper - Untrimmed Sheets and Circles of Brass & Copper were being manufactured by the appellant which were captively consumed in the manufacture of Trim Sheets and Circles and that there was no clearance of Untrimmed Sheets and Circles - whether it was justified in holding that the said goods were captively consumed and are not sold, and are thus not marketable, thereby not liable to tax? - Held that: - this Tribunal has categorically in Para 12 of said final order dated 14/07/1999 held that Untrimmed Sheets of Copper are not liable to duty because the marketability of the said has not been proved. In respect of such a clear finding on the issue Id. Commissioner (Appeals) deviated from the judicial discipline and has held in the impugned Order-in-Appeal No. 136-137-CE/MRT-II dated 29/06/2007, that Untrimmed Sheets of Copper are excisable goods. We, therefore, find that the impugned Order-in-Appeal is bad in law - Untrimmed Sheets and Circles not liable to tax - appeal allowed - decided in favor of appellant-assessee.
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