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2018 (7) TMI 1709 - CESTAT ALLAHABADManufacture - the appellant put the imported goods into plastic bins and putting label on the plastic bins showing the description, part number and quantity etc., and clearing to the same to OEM - whether the activity amounts to manufacture? - Time limitation - Held that:- In this case if it is held that activity undertaken by the assessee as the manufacture then assessee is entitled to avail Cenvat credit of ₹ 26.11 crores whereas duty payable by the assessee is only ₹ 20,77,60,576/- which is much less than the Cenvat credit available to the assessee - no mala fides are attributable to the assessee - also, it is a Revenue neutral situation. Admittedly, the show cause notice has been issued by invoking the extended period of limitation as show cause notice has been issued on 30/05/2011 for the period June, 2006 to December, 2009. In that circumstances, the demand is barred by limitation. Appeal dismissed - decided against Revenue.
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