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2015 (6) TMI 818 - AT - Central ExciseWaiver of pre deposit - manufacturing of RCC pipes at construction site or not - Benefit of Notification No.1/2011-CE(NT) dated 17.2.2011 - Held that:- pipes in question were manufactured by the appellant in their factory and not at the construction site, in which case, the benefit of notification would not be available to them. We are of the prima facie of the view that inasmuch as the pipes are mainly manufactured in the factory the decision of the Delhi High Court relied upon by the appellant would not be applicable - letter instead of helping the appellant acts adverse to their interest. This letter clearly shows that manufacturing activity was not being done at the construction site but at a separate khata Number and separate site was taken for such fabrication which has nothing but appellant factory site. Such approval granted by the appellant's customer to the appellant will not change the scenario vis-a-vis their excise liability - prima facie case is against the assessee - Amount to be deposited as directed by the tribunal is not unreasonable.
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