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2017 (3) TMI 1128 - AT - Central ExciseBenefit of N/N. 6/2002-CE dated 1st March 2002 - clearances of ‘seamless steel tubes’, ‘hot finished seamless pipes’ and ‘tubes of steel’ to M/s Balrampur Chini Mills Ltd which are utilised by the latter for manufacture of ‘non-conventional energy devices’ - Held that: - the duty liability was exempt, on the basis of certificate of eligibility as end user, to concessional rate of duty for the goods cleared by the appellant to M/s Balrampur Chini Mills Ltd. It was on the strength of the certification issued to user that the goods were removed without payment of duty - the person entitled to the exemption is permitted availment of the exemption while the manufacturer is held liable for duty. It is only by disallowance of the entitlement that the appellant can be held liable to duty on the goods cleared by them - appeal allowed - decided in favor of appellant.
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