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M/s. Ichalkaranji Machine Centre P. Ltd. Versus Commissioner of Central Excise, Pune II

2016 (10) TMI 299 - CESTAT MUMBAI

Demand of Central Excise Duty on inputs - pinion shaft and reck jaws - job work - inputs received on job work challan from factory of principal to appellant’s premises - whether the value of inputs needs to be included as inputs received were not for .....

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AL AUTO LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BIHAR [2005 (3) TMI 132 - SUPREME COURT OF INDIA] relied upon where the issue of discharge of duty on the inputs supplied by the final product manufactured is settled in favour of the assessee - app .....

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) for the respondent ORDER This appeal is directed against Order-in- Appeal No. PII/BKS/90/05 dated 26.04.2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the demand of central excise duty on pinion s .....

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achinery operational during the period April 1999 to July 2003, FIEPL dispatched inputs on job work challan from their factory to appellant s premises. Appellant under the bona fide belief that the goods having come under 57F(2), did not include the .....

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he lower authorities have held against the appellant and demands are confirmed with penalties. 4. After considering the submission made by both sides, we find that the revenue has no case on the merits inasmuch as it is undisputed that the inputs rec .....

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