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Nill Rate of Additional Excise Duty applicable on the day of clearance for yarn
Case Law Details
- Case Name
- Emtee Poly Yarn Pvt Ltd Vs C.C.E. & S.T.-Vapi (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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Emtee Poly Yarn Pvt Ltd Vs C.C.E. & S.T.-Vapi (CESTAT Ahmedabad)
The case of M/s. Emtee Poly Yarn Pvt. Ltd. v. C.C.E. & S.T. VAPI [Excise Appeal No. 11418 of 2014 dated September 11, 2023], heard by the CESTAT Ahmedabad, revolved around the applicability of Additional Excise Duty (“A.E.D.”) at a nil rate on the day of clearance for yarn. The tribunal’s decision, rendered on September 11, 2023, allowed the appeal and annulled the demand for Excise Duty, concluding that a nil rate of A.E.D. on the day of clearance should be applied.
CESTAT, Ahmedabad allowed the appe...
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