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2017 (2) TMI 1034 - AT - Central ExciseSSI Exemption - Benefit of N/N. 8/03-CE dated 1.3.2003 - denial on the ground that inasmuch as the debit of all credit lying with them was not complete prior to 1.4.2007, they would not be entitled to avail the benefit of N/N. 8/03-CE - Held that: - Though on scrutiny of the purchase invoice placed on record, we find merit in the assessee’s stand inasmuch as the documents were not verified by the lower authorities, we deem it fit to remand the matter to the original adjudicating authority. In respect of the demand of duty on the clearance of the capital goods, the assessee’s stand has to be appreciated and examined in the light of the chartered accountant’s certificate. Appeal allowed by way of remand.
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