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2018 (2) TMI 1108 - AT - Central ExciseDeposit of Excise Duty with Central Government - Section 11D of the Central Excise Act, 1944 - CENVAT credit on intermediate goods - Held that: -issue decided in appellant own case M/s Lamicoat International Pvt. Ltd., Shri Lok Nath Prasad Gupta, Director, Shri Om Prakash Gupta, Director, Shri Dipankar Ghosh, Manager Versus Commissioner of Central Excise, Noida [2015 (9) TMI 679 - CESTAT NEW DELHI], where it was held that as the appellant has paid duty on their final product therefore the said amount cannot be recovered twice under section 11D of the act. Further, As appellant is discharging duty on final product therefore although same is exempt, the demands are not sustainable. Appeal allowed - decided in favor of appellant.
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