Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1315 - AT - Central ExciseReversal of MODVAT credit - exclusive use of the input without any other input to produce the exempted goods - Held that: - the authority from para 18 onwards of his order only dealt with legal propositions without testing the facts with evidence. In such circumstances, an arbitrary order has been passed. Such order does not provide any scope to appreciate that the appellant carried out manufacture of the exempted goods during the material period only using the input in question - In absence of any evidence to show that the appellant has not used the input commonly with others for manufacture of exempted goods as well as dutiable goods, proposition of the appellant that 8% demand on the value of the goods cleared to the Indian Navy is justified - the appellant directed to deposit 8% of the amount of the value of the goods cleared with interest if any, for the default amount to bring an end to the issue - penalty set aside - appeal allowed - decided in favor of appellant.
|