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2017 (7) TMI 845 - AT - Central ExciseJob-work - N/N. 214/86-CE - Revenue entertained a view that the electrical stampings are also being used by the appellant in the manufacture of PD pumps, which are exempted. As such, the assessee is required to pay duty on electrical stampings, as the same were got manufactured by them from the job workers who cleared them without payment of duty. Inasmuch as the PD pumps are exempted, the appellant is required to pay duty on the electrical stampings - Held that: - The dispute herein relates to the factual position - it is not clear as to what are the quantities of raw materials sent by the appellant in terms of N/N. 214/86, i.e. whether all raw materials dispatched were covered or only the raw materials sent for conversion into stampings which are to be used in fans. It is also seen that the notification contemplates execution of bond to cover such goods. It is necessary that the factual position as to what were the quantities of raw materials covered under the notification is required to be ascertained and a fresh order passed on that basis - appeal allowed by way of remand.
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