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2018 (8) TMI 537 - AT - Central ExciseValidity of SCN - cylinders procured for manufacture of the goods - the appellant have neither manufactured nor supplied the packing material to M/s ICI Ltd - Held that:- In the SCN the demand was straightaway issued on the debit notes raised towards the cost of cylinder to M/s ICI Ltd. The SCN has not brought out any details of the final product manufactured and supplied to M/s ICI Ltd, therefore, the demand raised on the cylinder cannot be sustained for the reason that the cost of the cylinder can at the most be included as an amortization cost in the manufacture of final product, when admittedly no goods using this cylinder were manufactured by the appellant neither the amortization cost can be included, nor the demand on the cost of cylinder can be raised, therefore, the demand confirmed on cost of cylinders does not sustain. Since the appellant is not contesting the demand of ₹ 8687/- the same stand upheld. Appeal allowed in part.
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