Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1100 - AT - Central ExciseBenefit of N/N. 25/99-Cus. dated 28.02.99 - import of inputs for use in the manufacture of relays - Department was of the view that the goods/inputs having not been put to use in the manufacture of excisable commodity i.e. Relays, the benefit of notification is not available to them - Held that: - The Tribunal in the appellant’s own case Areva T And D India Ltd. Versus Commissioner of Central, Excise (LTU) [2017 (10) TMI 129 - CESTAT CHENNAI] analyzed the issue and observed that no duty demand can be made when the inputs have been re-exported - The appellants have explained that substantial portion of the imported inputs were used for the manufacture of relays and the balance could not be used by them was re-exported in order to reduce their obligation to that extent - benefit cannot be denied - appeal allowed - decided in favor of appellant.
|