Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 887 - AT - Central Excise100% EOU - Manufacture - As the appellant is 100% EOU and cleared basmati rice, broken rice and bran made into DTA without payment of duty, therefore, two show cause notices were issued to demand excise duty on the said clearance of basmati rice, broken rice and brown rice cleared into DTA - whether the conversion of paddy into rice amounts to manufacture as per Section 2(f) of the Act? - whether the rice, rice bran and broken rice are excisable goods, in terms of Section 2(d) of the act or not? Held that: - reliance was placed in the case of Dunar Food Ltd. Vs. CCE [2016 (11) TMI 636 - CESTAT CHANDIGARH], where it was held that the conversion of paddy into rice does not amount to manufacture and rice/rice bran/broken rice are not excisable goods in terms of Section 2(d) of the Act - the conversion of paddy into rice/broken rice/rice bran does not amount to manufacture in terms of Section 2 (f) of Central Excise Act, 1944 and the rice/rice bran/broken rice are not excisable goods in terms of Section 2(d) of the Act - appeal allowed - decided in favor of appellant.
|