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2017 (11) TMI 1265 - AT - Central ExciseBenefit of N/N. 214/86-CE dated 25.03.1986 - Revenue entertained a view that M/s Bajrang Wire Products (India) Pvt. Ltd. are not eligible for exemption under N/N. 214/1986 as the final product manufactured by the principal manufacturer are exempt under N/N. 50/2003-CE - Held that: - the letter of letter of the jurisdictional authority of the principal manufacturer would make it clear that the benefit of N/N. 214/1986 cannot be denied to either of the appellants. The finished goods manufactured by M/s Sterlite Technologies Ltd using the job work processed goods by M/s Bajrang Wire Products (India) Pvt Ltd were claimed to be cleared for export or deemed export. These were excluded categories of clearance of finished goods which will not bar the eligibility for the said notification. This aspect has been categorically asserted by the Jurisdictional Commissioner of principal manufacturer. However, the original authority in Jaipur still proceeded to confirm the demand by denying the exemption. As such, the impugned order is unsustainable. The original authority should re-examine all the aspects and in consultation with the jurisdictional authority of the principal manufacturer, should verify the facts as claimed by the appellants regarding the export and deemed export of finished goods before taking a fresh decision - appeal allwoed by way of remand.
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