Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 663 - AT - Central ExciseAbatement claim - closure of one furnace installed in the factory - Manufacturing of steel products - duty was to be discharged based on Annual Capacity of Production (ACP) - whether the appellant is eligible for abatement on pro-rata basis when only one of the furnaces were closed? - Held that: - The jurisdictional High Court in the case of Chamundi Steel Castings India Ltd. [2018 (2) TMI 379 - CESTAT CHENNAI] had considered the very same issue and held that the claim of the assessee for pro-rata basis is to be allowed - rejection of abatement is unjustified. The appellant is eligible for abatement for the period from 20.4.1998 to 13.7.1998 as claimed to the tune of ₹ 13,76,881/- - appeal allowed - decided in favor of appellant.
|