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2017 (3) TMI 1093 - AT - Central Excise100% EOU - benefit of N/N. 53/1997-Cus dated 03.06.1997 - import of Multi Blade Frame Saw (MBFS) - denial of benefit on the ground that the machinery was not put to use, which is the condition of notification to avail benefit - Held that: - The appellants argue that they could not put into operation as the supplementary machines were not imported due to differences with the bank cannot exonerate them of their responsibility as they did not get extension of time period from the Customs for putting the machine into operation within prescribed time - benefit rightly denied - appeal dismissed - decided against appellant.
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