This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
EOU Exemption Cannot Be Denied for Capital Goods Used in Integral Quarrying Operations: CESTAT Bangalore
Case Law Details
- Case Name
- Gem Granites Vs Commissioner of Central Excise (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Gem Granites Vs Commissioner of Central Excise (CESTAT Bangalore)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore allowed the appeal filed against an Order-in-Original dated 26 March 2013, which had confirmed customs and central excise duty demands on a 100% Export Oriented Unit (EOU) engaged in the manufacture of granite products. The Revenue alleged that duty-free imported and indigenously procured capital goods were used for quarrying granite blocks at the appellant’s quarry in Balakundi, Karnataka, instead of being used for manufacturing ...
Author Info
