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2017 (5) TMI 39 - AT - Central ExciseManufacture of garments - deemed duty paid - Benefit of N/N. 15/2002-CE dated 01.03.2002 - denial on the ground that the fabric which has been used in the manufacturing of garments has not suffered duty, as the same is exempt, therefore, no duty has been paid on the inputs - Held that: - the appellant is manufacturing knitted garments from the knitted fabrics and Notification No. 15/2002 prescribed nil rate of duty if cenvat credit was not availed on knitted fabrics. Knitted fabrics is also exempt from payment of duty, therefore, in view of the explanation to the notification for the benefit of said notification, the fabrics shall deemed to have been duty paid even without production of documents evidencing payment of duty thereon - benefit of notification allowed - appeal allowed - decided in favor of appellant.
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