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2018 (5) TMI 474 - CESTAT CHENNAIWhether the assessees are eligible to avail exemption as per Notification No. 4/2006 under Sl. No. 91 and clear the goods on concessional payment of duty or whether it is mandatory to avail ‘nil’ rate of duty as provided under Sl. No. 90? Held that: - The demand made in the appeals filed by M/s. Srivari Packaging Industries, M/s. Srivari Print Pack and M/s. Shri Ram Cartons cannot sustain for the reason that they have rightly availed credit of duty passed on by M/s. Kovai Maruthi Paper and Boards Pvt. Ltd. who have cleared goods on payment of concessional rate of duty under Sl. No. 91 of Notification No. 4/2006. Appeal allowed - decided in favor of appellant.
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