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2018 (2) TMI 1562 - AT - Central ExciseBenefit of exemption - actual user condition - N/N. 05/2006-CE dated 1.3.2006 - intended for use in the manufacture of handicrafts and utensils - Held that: - The only condition is to be complied with by the appellant that the goods sold by them and to be intended for use in the manufacture of utensils and handicrafts - Admittedly, as per the invoices issued by the appellant as well as their buyer, the intention is very much clear that the said goods were to be used for manufacture of utensils/handicrafts. The intended use of the said goods has been established by the appellant, in that circumstance, the benefit of the notification cannot be denied. Appeal allowed - decided in favor of appellant.
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