Clearance of dummy unit clubbed for availability of exemption under notification 8/2003-CE: CESTAT Allahabad

TSM Plastics Vs Commissioner of Central Excise & Service Tax (CESTAT Allahabad)

CESTAT Allahabad held that value of clearance of dummy unit created for evading payment of duty by availing benefit of exemption provided under exemption notification no 8/2003-CE unsustainable. Accordingly, value of all such units clubbed together for evaluating availability of exemption under notification no. 8/2003-CE.

Facts-

Appellant-I is engaged in the manufacture of Plastic ca

Please become a Premium member. If you are already a Premium member, login here to access the full content.