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2017 (8) TMI 1162 - AT - Central ExciseCENVAT credit - the final products namely forgings and dies manufactured by them were cleared on payment of duty as well as under exemption to Heavy Vehicles Factory, Avadi in terms of N/N. 70/92 dated 17.6.1992 - non-maintenance of separate set of books - Held that: - In similar case, where the goods were cleared to M/s. Space Centre and M/s. Baba Atomic Research Centre in the case of DCW Ltd. [2008 (10) TMI 380 - MADRAS HIGH COURT], the jurisdictional High Court has considered that the said goods cannot fall under the category of exempted goods as provided in Rule 57CC(1) of the erstwhile CER, 1944 - appeal allowed - decided in favor of appellant.
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