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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Once, there was no duty on the final goods cleared no question ...


Appellant ineligible for exemption due to no duty on final goods; Notification No. 214/86 conditions unmet.

February 20, 2019

Case Laws     Central Excise     AT

Once, there was no duty on the final goods cleared no question of any exemption available qua the goods manufactured in factory as a job work arises. Therefore, appellant is also not qualifying the remaining two conditions of the N/N. 214/86.

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