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2018 (8) TMI 546 - AT - Central ExciseCompounded levy Scheme - Closure of machinery - demand of Central Excise duty in respect of closed machines - N/N. 17/07-CE dated 01/03/2007 - Held that:- In the instant case N/N. 17/07, gives an option of concessional rates of duty subject to certain conditions. The opening para of the said notification clearly prescribes that the assessee shall have an option to pay duty of excise on the cold rolling machines “installed” for cold rolling. It is apparent that the appellant have consciously opted for a scheme which does not envisage any concession in respect of machines which is installed in the factory but is not used. Para 6 and 8 of the Notification prescribed on the condition in respect to new factory/close factories resuming number of factories ceasing to work or reverting to normal procedure. There is no procedure in the notification or the scheme regarding non use of installed machines - Having chosen the option of availing the concession on the basis of number of machines installed, the appellants cannot now claim that the benefit of machines which they have declared to have not been used during certain period. Appeal dismissed - decided against appellant.
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