2017 (1) TMI 409 - SCH - Customs

Duty demanded on waste & rejects cleared in the DTA & on inputs used in mfg. of those waste - the decision in the case of COMMISSIONER OF C. EX., SURAT-Il Versus SPECIAL PROJECT FINANCE (I) P. LTD 2008 (1) TMI 152 - CESTAT, AHMEDABAD contested - Held that - reliance placed in the judgment in the case of M/s. Virlon Textile Mills Ltd. v. Commissioner of Central Excise, Bombay 2007 (4) TMI 6 - SUPREME COURT OF INDIA , and appeal dismissed - appeal dismissed - decided against appellant.

Summary

The Supreme Court dismissed appeals based on earlier judgments in favor of the assessee. The decision was made following a previous judgment in the case of M/s. Virlon Textile Mills Ltd. vs. Commissioner of Central Excise, Bombay.