Excise duty Exemption eligible if Appellant reversed 5% of value of exempted goods

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’

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