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2017 (6) TMI 994 - AT - Central ExciseDuty drawback - brand rate withdrawn by Revenue by taking the view that Aluminium sheets used in the exported Aluminium utensils are specified in the Standard Input and Output Norms (SION) and hence the respondent will not be eligible for brand rate of duty drawback in terms of CBEC circular No.603/35/2001-DBK dt. 06.07.2001 - Held that: - since the respondents have paid the duty of excise on aluminium sheets which went into the manufacture of aluminium utensils which was exported, and since no CENVAT credit has been availed from the duty paid on such sheets, the respondents will be eligible for duty drawback in terms of the brand rates fixed by the department - appeal dismissed - decided against Revenue.
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