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2017 (12) TMI 546 - AT - Central ExciseN/N. 65/1995 dated 16.03.95 - tools manufactured remain with the appellant even after recovering the cost of the tooling. Thus, the tooling so removed never come out from the factory of the appellant - Held that: - identical issue has come up before the Tribunal in the case of Ozla Plastooraft (P) Ltd. and Sh. Manjeet Singh Director Vs. CCE, Delhi-II [2016 (4) TMI 279 –CESTAT, New Delhi], where it was held that only criteria for grant of exemption is the capital goods manufactured in a factory are used within the factory of production - the condition of notification fulfilled - appeal allowed - decided in favor of appellant.
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