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No AED on Pre-Budget Stock Cleared After Levy Date; Excise Duty Arises on Manufacture, Not Removal: CESTAT Ahmedabad
Case Law Details
- Case Name
- Pepsico India Holding Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Pepsico India Holding Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Ahmedabad)
The CESTAT Ahmedabad allowed the appeal filed against the order dated 27.12.2017 passed by the Commissioner (Appeals), GST & Central Excise, Vadodara, which had confirmed a demand of Additional Excise Duty (AED) amounting to Rs. 4,94,549/- along with interest and penalty. The appellant company was engaged in the manufacture of aerated water, soda, packaged drinking water, and fruit juice-based drinks falling under Chapter 22 of the Central Excise Tariff Act, 1985.
The dispute ar...
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