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2017 (7) TMI 939 - CESTAT NEW DELHIN/N. 333/86-CE - denial on the ground that the appellants did not make such claim in terms of Rule 173B during the relevant timewhether or not the appellant can be extended with benefit of exemption N/N. 333/86-CE for the AR bricks found un-accounted and lying in stock? - Held that: - the said exemption N/N. 333/1986- CE is without any condition - The exemption is granted to clay bricks manufactured in mechanized brick plants. As the appellants fulfill the requirements of the said notification, we find no reason for denial of the same. Apparently they had no occasion to claim such exemption earlier as they have claimed the general small scale exemption under N/N. 175/1986 - appeal allowed - decided in favor of appellant.
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