Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 748 - AT - Central ExciseCenvat Credit - Removal of goods as such - Goods cleared to sister unit was returned back - The case of the department is that the duty should have been paid on the quantity which was supplied by the appellants but subsequently returned back to them - recovery mechanism under Rule 3(4) - time limitation - Held that: - the duty is payable only on the net quantity which has been supplied by the appellants. The quantity which has come back to the appellants cannot be considered as removal of input and no duty can be demanded on that quantity - demand not sustainable - issue of limitation not taken up as demand set aside - appeal dismissed - decided against Revenue.
|