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2017 (9) TMI 349 - AT - Central ExciseClearance of inputs without payment of duty - whether the inputs on which Cenvat credit has been availed can be cleared without payment of duty against CT-3 Certificate under the exemption under N/N. 22/2003-CE dated 31/03/2013? - Held that: - inputs received in factory on which Cenvat credit has been availed can be cleared without payment of duty against CT-3 Certificated under the benefit of N/N. 22/2003-CE dated 31/03/2013 - Tribunal in the case of Matrix Laboratories Ltd. [2014 (6) TMI 685 - CESTAT BANGALORE] has very clearly observed that the inputs can be considered as excisable goods and the clearance of the same can be placed on par with clearance of excisable goods and also held that clearance of the said goods under Rule 19(2) of Central Excise Rules provided for clearance of goods without payment of duty irrespective of the fact that they were manufactured by the assessee or otherwise - appeal allowed - decided in favor of appellant.
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