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2017 (6) TMI 752 - AT - Central ExciseApplicability of provision of Rule 16B and 16C of CER, 2002 - permission to clear the goods under provisions of Rule 16B without payment of duty to their sister concern - Held that: - If there is no dispute that conversion of reels to reems is amounting to manufacture, then transfer or clearance of reels by the appellant to their own sister concern is not clearance of finished excisable goods and the rule 16B would be directly applicable. The provision of rule 16-B of Central Excise Rules are in the nature of facilitation for movement of further activity, which should not be denied for technicalities - The provision of rule 16-B of Central Excise Rules are in the nature of facilitation for movement of further activity, which should not be denied for technicalities - appeal allowed - decided in favor of appellant.
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