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2017 (3) TMI 721 - AT - Central Excise100% EOU - benefit of N/N. 30/2004-CE dated 09.07.2004 for duty chargeable Sub-Section (1) of Section 3 of CA, 1975, which in common parlance is also called CVD - whether exemption under N/N. 30/2004 CE dated 09.07.2004 for the goods manufactured by 100% EOU for payment of duty on it clearances in DTA is admissible or not? - Held that: - benefit of N/N. 30/2004 was available to the appellants for determination of extent of CVD for determination of Central Excise duty payable under proviso to Section 3 of CEA, 1944 by availing benefit of N/N. 23/2003-CE - benefit allowed - appeal allowed - decided in favor of appellant.
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