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2017 (8) TMI 775 - AT - Central ExciseUtilisation of raw materials procured under CT-2 form - Revenue alleged that the raw materials received under CT-2 forms were not used in the manufacture of power driven pumps primarily designed for pumping water - Held that: - raw materials procured under CT-2 form prescribes that the goods procured through these forms shall be subject to the conditions of N/N. 5/1998-CE dated 02/06/2000, No. 6/2000-CE 01/03/2000 and 3/2001-CE dated 01/03/2001 - When the Notification requires that duty-free raw materials should be used for duty-free output, such object should not be defeated. Present cases are clear violation of law and that should not get any protection. Due to paucity of time the order could not be recorded and the order is reserved to come up on 30/06/2017. Proceedings having been recorded both sides are entitled to get copy thereof on proper application.
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