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2017 (11) TMI 936 - AT - Central ExciseTrading activity or manufacturing activity - duty has been demanded on the ground that appellant is engaged in the activity of manufacturing instead of trading - Held that: - the invoice number TR 000030 dated 03.09.2014 is of shuttering plates and invoice No.TR 000026 dated 08.05.2012 is of channels, which is a raw material of shuttering plates. The description of goods sold by the appellant clearly indicated in the invoices. As per the invoices, it is clear that some items are traded goods and some items are manufactured goods - The Revenue has failed to do such exercise to segregate the quantity of manufactured goods and traded goods - demands are not sustainable as the show cause notice has been issued on the whims and fancies of the officer issuing the SCN - appeal allowed - decided in favor of appellant.
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