2017 (11) TMI 1962

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..... reed that it has not marketable value - the base tanks has the marketable value and is a product which attracts the excise duty, as per the reasons mentioned by the original authority in its order - the order passed by the lower authority in this regard, need not be interfered. CENVAT Credit - input - input procured from M/s Dewas Contractor - HELD THAT:- During investigation, it was found th .....

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..... of the assessee on 21.5.2013. During the search, it was found that the appellant is engaged in the manufacturing of the transformers for various electricity Boards. The appellant is also doing the job work for M/s Excel Transformer by manufacturing the base tank. On the base tank, no excise duty has been paid. So the duty was demanded. Being aggrieved, the appellant has filed the present appeal. .....

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..... value. The base tanks has the marketable value and is a product which attracts the excise duty, as per the reasons mentioned by the original authority in its order. 6. Hence, we decline to interfere with the order passed by the lower authority in this regard. 7. The second grievance of the appellant is pertaining to the Cenvat credit (input) which was procured from M/s Dewas Contractor. Dur .....

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