Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 470 - AT - Central ExciseDemand of duty with penalty - It is claimed that the said moulds were returned to the appellant but the department is of the view that the same was never returned - Held that: - the moulds were supplied by the appellant to its job-worker for testing. Even if the same were not returned, then the same will be of no use to the job-worker as it is only the appellant who will have to supply the articles to Mahindra and Mahindra Ltd., its principle - the moulds were sent only for the purpose of testing and not for sale - appeal allowed - decided in favor of appellant.
|