9911796707
TMI Blog2013 (12) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... venue cannot legislate and introduce a new condition in the notification on its own and call for the end use certificates - the revenue insistence on such production of account of the customers is neither in terms of the notification nor any other condition of the said notification requires them to do so - rejection of certificates produced by the customers on flimsy ground cannot be accepted – Decided in favour of Assessee. - Appeal No. 2144 of 2005 - Final Order No. 56306/2013(PB) - Dated:- 25-4-2013 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant: Shri A.P. Mathur, Advocate For the Respondent: Ms. S. Bector, Authorized Representative (DR) JUDGEMENT Per. Archana Wadhwa :- After hearing both the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons made by both the sides and have gone through the impugned orders of authorities below. The notification, in question, stands seen by us. Sl. No. 176 of the notification is as under :- trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils. 4. As is seen from above, the benefit of concessional rate stands given in terms of the said Sl. No. to the sheets and circles of copper which are intended for use in the manufacture of handicrafts or utensils. Condition No. 23 relates to availment of Cenvat credit etc., and there is no further condition attached to the said notification laying down that it must be proved beyond doubt, that such circles stand used in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification is required to be extended, without actually verifying as to whether such sheets/circle stand actually used in the manufacture of utensils/handicrafts. Revenue cannot legislate and introduce a new condition in the notification on its own and call for the end use certificates. 6. In any case and in any view of the matter, we find that such certificate stand produced on record by the appellant s customers during the adjudication proceedings, but do not stand accepted on the ground that they are undated and not supported by any account maintained by the customers. The revenue insistence on such production of account of the customers is neither in terms of the notification nor any other condition of the said notification requires ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
