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M/s. Rocket Engg. Corpn. P. Ltd. Versus Commissioner of Central Excise, Pune II

2015 (10) TMI 885 - CESTAT MUMBAI

Demand of differential duty - Denial of concessional rate of duty - Availment of Credit on inputs - Held that:- Appellant's own case for the earlier period this Tribunal vide order dated 11.02.2005 and 17.09.2010 have allowed the appeals - Decided in .....

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Per: P.K. Jain: The brief facts of the case are that the appellants are manufacturing I.C. Engine and also pumpset. I.C. Engine are being sold by them to various customers. I.C. Engine are also being used by them for captive consumption for manufactu .....

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no credit of inputs is taken. For the manufacture of I.C. Engine, the appellant are taking credit on the inputs and such I.C. Engine are particularly being used for the manufacture of pumpset. Appellants are paying 8% amount on the price of I.C. Eng .....

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re of pumpset the appellants are not entitled to concessional rate of duty applicable on the pumpset. Revenue has therefore, demanded the differential duty on pumpset i.e. the normal rate of duty and the concessional rate of duty. 2. Ld. counsel for .....

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