2013 (12) TMI 1230 - AT - Central Excise

Demand of duty - Commissioner (Appeals) allowed the benefit of cum-duty price in respect of duty paid on the scrap - Held that - demand is made from the present respondent in respect of the scrap cleared by the job worker. Therefore, cum-duty benefit is available while computing the duty liability as per the provisions of Section 4(4)(d)(ii) of the Central Excise Act, 1944 - Decided against Revenue.

Summary

The Revenue appealed against the order granting cum-duty benefit on scrap duty paid. The Tribunal upheld the benefit citing Section 4(4)(d)(ii) of the Central Excise Act, 1944. The appeal was dismissed.