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2017 (8) TMI 154 - AT - Central ExciseSale of scrap - excisability - Department was of the view that Central Excise duty is required to be paid on the consideration received at the time of sale of such used moulds - Held that: - these moulds were manufactured within the factory of the appellant and used for further manufacture within. Hence they retain the characteristic of manufactured goods and satisfy the requirements of Section 2(f) - The explanation inserted after excisable goods in Section 2(d) makes the statute clear that such goods are deemed to be marketable - excise duty is liable to be paid at the time of their clearance on the transaction value - appeal dismissed - decided against appellant.
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