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2017 (5) TMI 1385 - CESTAT BANGALOREPetroleum products - deemed exports - supply to EOU - demand of duty on stock after withdrawing warehousing benefit - Held that: - it is the admitted position that the goods lying in stock at the installation are cleared only to KDPP and KPCL who are entitled to exemption based on end-use certificate and this fact is admitted in para 15 of the impugned order - the impugned goods are eligible for exemption at the time of removal thereof from the installation and no duty is payable on the quantity lying in stock at the installation consequent to withdrawal of warehousing facility - appeal allowed - decided in favor of assessee.
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