Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 63 - AT - Central Excise100% EOU - DTA clearance - Revenue is of the view that the appellant did not avail any cenvat credit on inputs, therefore, they did not fulfil condition No. (iii) of the N/N. 23/2003-CE. Therefore, they are required to pay duty in terms of serial number 4 of the N/N. 23/2003-CE dated 31.03.2003, attracting the Central Excise Duty at the rate of 30% of the Customs Duty plus cess which is applicable to similar goods when imported - Held that: - the identical issue has been dealt by this Tribunal in the case of M/s Cheema Spintex Ltd. 100% EOU [2017 (4) TMI 748 - CESTAT CHANDIGARH], where it was held that the goods for which exemption is claimed when manufactured and cleared by unit other than EOU should not be wholly exempted from the excise duty or should not be chargeable to nil rate of duty. It is evident that the fact of the respondents not availing cenvat credit is not a relevant consideration in deciding the question whether they comply with N/N. 23/2003-CE - this Tribunal held that the assessee is not required to pay the differential duty. The appellant is not required to pay any duty in terms of N/N. 23/2003-CE dated 31.03.2003 read with N/N. 29/2004-CE dated 09.07.2004 - appeal allowed - decided in favor of appellant.
|