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2015 (12) TMI 1585 - CESTAT NEW DELHIDemand - whether the appellant was engaged in the manufacture of canopies has to be addressed by the nature of process undertaken by the appellant - Held that: - The documentary evidences in respect of all the canopies procured by the appellant either from job worker or by purchase indicated that the impugned goods were obtained by the appellants from these sources - In the absence of any supporting evidence adduced by the Revenue to establish any manufacture of impugned goods by the appellant at their Delhi unit prior to July, 2000 and taking into consideration the evidences submitted by the appellants regarding purchase of capital machinery and electricity consumption during the year 2000 - Decided in favor of the assessee.
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