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2009 (8) TMI 200 - HC - Central ExciseConfiscation – non-accountal of raw material - Commissioner (Appeals) as well as the Tribunal held that there was no provision for confiscation of the raw material and the goods concerning work in progress. - the revenue has not been able to show any provision dealing with confiscation of raw material which has not been accounted. Moreover, it is admitted case of the parties that no cenvat credit was availed on the raw material and goods were held to be non-excisable items - Once no duty is paid then there is no question of availing any cenvat credit on such raw material. Therefore, the revenue’s appeal is without any merit and is liable to be dismissed
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