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2009 (6) TMI 247 - AT - Central ExciseEligibility to the benefit of concessional rate of duty 8% under Sl. No. 23 of the table to the Notification No. 10/2003 to paver blocks - Appellant availed concessional rate of duty under Notification No. 10/03-C.E., dt. 1-3-03 in terms of Sl. No. 23 of the table thereto in respect of clearances of paver/pavement blocks since the solid blocks manufactured by them were pavement blocks used in floors of driveways, petrol pumps, flooring of storing yards etc. – Revenue’s view that they could not be treated as building blocks eligible to concessional rate of duty of 8%, is not acceptable – impugned issue stands settled by tribunal in the case of CCE, Thane-II v. Conwood Pre-fab Ltd. & Super Tiles & Marbles Pvt. Ltd. [2010 - TMI - 35128 - CESTAT, MUMBAI] - Held that the assessees are entitled to the benefit of concessional rate of duty under the relevant Notifications as rightly held by the lower appellate authority
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