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2017 (11) TMI 21 - AT - Central ExciseBenefit of N/N. 214/86 CE dated 25/03/1986 - denial on the ground that the condition of N/N. 214/86 CE requiring the use of goods manufactured on job work basis in the manufacture of final product of raw material supplied, and clearance of final product on payment of duty did not get satisfied - there was an allegation of suppression of the fact and also mis-declaration of the fact - Held that: - The Notification Number 214/86-CE provides for exemption to the goods manufactured in the factory as a job work subject to conditions specified therein. One of the conditions specified under notification No.50/2003-CE dated 10.6.2003 is that such goods should be used by the principal manufacturer in the manufacture of goods which are cleared on payment of duty. This condition is not satisfied by BTL inasmuch as they were availing area based exemption. Consequently, appellant will not be eligible for clearance of goods to BTL without payment of duty under N/N. 214/86 - demand upheld. Appeal dismissed - decided against appellant.
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