Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (4) TMI 293 - AT - Central ExciseAsbestos cement sheet - case of the department is that the appellants are not eligible for grant of exemption as the percentage of fly ash used in the manufacture of impugned goods is less than 25% by weight - we find that the department has not weighed the samples of asbestos cement sheets at any stage, either in the fully drenched condition or in a condition in which these are cleared from the factory. Hence, there is no factual basis on which the Department’s contention regarding non-use of fly ash condition to the desired extent can be established. We also find that the appellants have maintained elaborate records as prescribed by the Board and in the Manual for Asbestos Cement Products. The department has not found any flaw in the accounts and records maintained by the appellants in respect of raw material consumption as well as production of the finished goods – department’s case is merely based on some theoretical calculation relating to a single day i.e. 19-12-96 without chemically testing a single sample for the entire period, is a classic example of booking a case on pure surmises. – Assessee’s appeal is allowed - Before parting with the case, we suggest that such exemption schemes may be designed in future with easily verifiable criteria and parameters, fully equipping the departmental officials and the departmental laboratory to be able to easily determine such criteria/parameters.
|