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2008 (10) TMI 227 - CESTAT, CHENNAIJob Work – Demand of duty - There is no dispute that the appellants M/s. Devi Metal Works had only converted aluminium plates into sheets on job work basis during the material period. There is no demand for clearances of such aluminium sheets by M/s. Devi Metal Works; the demand is on aluminium circles manufactured by M/s. Ganesh Industries during the material period out of the aluminium sheets supplied by M/s. Devi Metal Works. – held that - As the aluminium circles were not manufactured by M/s. Devi Metal Works, demand of duty on them for the clearances of aluminium circles is not at all justified and deserves to be vacated – demand and penalty set aside.
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