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Excise duty Exemption eligible if Appellant reversed 5% of value of exempted goods
Case Law Details
- Case Name
- Zenith Fibers Ltd Vs C.C.E. & S.T.-Vadodara (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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Zenith Fibers Ltd Vs C.C.E. & S.T.-Vadodara (CESTAT Ahmedabad)
CESTAT held that by reversing 5% of the value of exempted goods in terms of Rule 6(3)(i) appellant fulfilled the condition of exemption Notification No. 30/2004-CE & so legally entitle for exemption Notification No. 30/2004-CE, and the demand is not sustainable.
Introduction: This article examines the case of Zenith Fibers Ltd vs C.C.E. & S.T.-Vadodara-i, where the appellant’s compliance with exemption conditions through the reversal of 5% of the value of exempted goods under Rule 6(3)(i) of the...





