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Demand of excise duty in respect of semi-finished goods not sustainable
Case Law Details
- Case Name
- Blue Mount Textiles Vs CCE (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Blue Mount Textiles Vs CCE (CESTAT Chennai)
CESTAT Chennai held that the demand of duty in respect of semifinished goods cannot sustain. Accordingly, the duty paid thereon is duly refundable.
Facts- During the year 2011, they intended to exit the EOU scheme. They obtained an ‘in principle’ exit permission from MEPZ, Chennai and then, worked out the duty incidence. The appellants, thus, remitted the duty on both imported goods as well as indigenously procured excisable goods and goods in the nature of finished and semi-finished goods produced and held as stock on the date of de-bonding of...
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