Clandestine removal - finished goods found short during the ...

Finished goods exempt from duty under Notification 67/95-CE due to captive consumption; Commissioner's stance legally unsustainable.

December 22, 2020

Case Laws Central Excise AT

Clandestine removal - finished goods found short during the stock taking - since these were captively consumed they were exempt from duty under notification 67/95-CE dated 16.03.1995. The Commissioner’s finding that the exemption does not apply to ‘finished goods’ is legally not sustainable because of the specific definition of ‘inputs’ in the said notification which covers virtually all excisable goods including the goods manufactured by the appellants. - AT

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Clandestine removal - finished goods found short during the ...

Finished goods exempt from duty under Notification 67/95-CE due to captive consumption; Commissioner's stance legally unsustainable.

December 22, 2020

Case Laws Central Excise AT

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