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2010 (10) TMI 259 - CESTAT, AHMEDABADDuty liability - Manufacturer - M/s. Leuva Engineers is purchasing liquid metal on payment of duty from M/s. Kothi Steel Ltd., who were issuing excise invoice for the same. M/s. Leuva Engineers were purchasing other materials like sand, sodium silicate, mould boxes etc. from the open market. It was alleged by the Revenue that they themselves were carrying certain activities for the manufacture of unfinished steel castings in the premises of M/s. Kothi Steel Ltd. and after manufacture, the same were removed from the premises of M/s. Kothi Steel Ltd. to other premises for completing the process of grinding and finishing of the same. - Held that: - The Revenue’s allegations are neither clear nor proper. It stands rightly observed by Commissioner (Appeals) that even according to the Revenue’s allegations, the duty liability cannot be fastened on M/s. Kothi Steel Ltd. in as much as the goods allegedly stand manufactured by M/s. Leuva Engineers. - Revenue's appeal dismissed.
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