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

Central Excise

December 22, 2020

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 ...

Central Excise

December 22, 2020

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