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2017 (3) TMI 512 - AT - Central ExciseCENVAT credit - credit availed on invoices issued by second stage dealer - penalty - Held that: - the appellants have already paid the amount and not contesting the same. As regards the penalty corresponding to the said amount, we find that the appellant has inadvertently passed on the credit on the invoices of second stage dealer. There is no malafide intention - penalty u/s 11AC should not be imposed. Manufacture - appellants have assembled the kit of bought out items and duly packed and sold to various customers, whether activity amounts to manufacture or not - demand - Held that: - the appellant is not actually assembling the kit whereas they are putting various pars in a packing in loose condition and that parts duly packed in the pouch sold in the market. The activity of repacking from bulk quantity to retail small packing does not amount to manufacture. Therefore, the activity of packing of various parts into small retail packing and sale thereof to various customers does not fall under the purview of manufacture. Accordingly, no demand can be confirmed - Consequently penalty is also set aside. Appeal allowed - decided partly in favor of appellant.
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