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2020 (1) TMI 183 - CESTAT AHMEDABADBenefit of exemption - job-work - manufacture of Pipes on behalf of M/s. ITD Cementation India Limited on job work basis - demand on the ground that the pile liners fabricated at site of construction were used at the marine site, is exempted vide N/N. 23/2011-CE (NT) dated 01.12.2011 - HELD THAT:- As per the nature of contract, there is absolutely no doubt that MS pipes/ tubes manufactured at site for fabrication pile liners. Though the N/N. 3/2005-CE dated 24.02.2005, under serial No. 64 of the table appended thereto, grants exemption to all goods of Chapter heading 7308. However, by issue of N/N. 23/2011-CE (NT) dated 01.12.2011, under Section 11C of the Act with retrospective effect, the goods falling under Chapter heading 7305 are clearly exempted - the contention of the Revenue, in the grounds of appeal that the goods become exempted as per the amending N/N. 41/2011-CE dated 18.11.2011, is not relevant in view of N/N. 23/2011-CE (NT) dated 01.12.2011 issued under Section 11C of the Central Excise Act, 1944. Appeal dismissed - decided against Revenue.
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