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2017 (5) TMI 1451 - AT - Central ExciseCenvat Credit - Emergence of Compost - whether manufactured product or not? - dumping of the viz., press-mud, spent wash and boiler ash in the compost pit - Compost is capable of use as fertilizer in farms - applicability of Rule 6 of CCR - Held that: - the issue is squarely covered in favor of the assessee by the case of [2014 (8) TMI 322 - CESTAT MUMBAI], where it was held that if the Commissioner (A) has dropped the demand on merit as well as on point of limitation and if the department has filed appeal before the Tribunal only challenging the findings of the Commissioner (A) dropping the demand on merit and in the appeal, no challenge is made to the findings of the Commissioner (A) dropping the demand on limitation, then the appeal filed by the department will not survive - there is no infirmity in the impugned order passed by the Commissioner (A) - appeal dismissed - decided against Department.
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