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2018 (8) TMI 790 - AT - Central ExciseJob-Work - benefit of N/N. 214/86-CE - Department demanded duty on the ground that their suppliers of raw materials, BHEL and L&T Ltd. have not submitted undertaking as required under job work N/N. 24/86-CE. - Held that:- All the conditionalities and requirements of Notification No.214/86-CE have been substantively complied with both by the principal manufacturers as well as by the appellants. Non-submission of undertaking by the principal manufacturers should then be considered as a curable defect. In any case, such undertakings have been subsequently filed by the said suppliers - Benefit allowed - appeal allowed - decided in favor of appellant.
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