2017 (1) TMI 417 - SCH - Central Excise

Set off on duty paid on the treated paper and treated fabric - the decision in the case of BOMBAY BURMAH TRADING CORPORATION LTD. Versus COMMR. OF C. EX. PUNE-I 2008 (5) TMI 637 - CESTAT MUMBAI contested - Held that - the appellant could not give any satisfactory evidence to show that the same product in respect of which duty was paid was used as an intermediary product for the manufacture of the final product - appeal dismissed - decided against appellant.

Summary

The Supreme Court dismissed the appeal regarding duty set off claimed on 'treated paper' and 'treated fabric' from 1976 to 1981 as appellant failed to provide evidence that these products were used as intermediary products for manufacturing laminates. The decision was based on factual findings with no legal question involved.