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2017 (6) TMI 42 - CESTAT ALLAHABADWarehousing of goods - waste - whether the assessee M/s Jindal Saw Ltd. should have paid Customs duty or Central Excise duty on the finished products namely steel pipes, under the fact that they were granted Customs license for private bonded warehouse u/s 58 of the CA, 1962, for storage of raw material without payment of Customs duty? - Held that: - in view of the findings of the learned Commissioner (Appeals) being order dated 31/01/2006 Appeal No.14 CE/06, which is in conformity with the view expressed by the Board vide the clarification dated 9th May, 2006, the appellant assessee have rightly paid Central excise duty on the finished products and have rightly paid Customs duty on the waste and scrap generated in the course of manufacture, cleared in DTA - appeal allowed - decided in favor of assessee.
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