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Central Excise - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Captive Consumption - manufacture of non-excisable goods - ...


Manufacturer's Show Cause Notice Invalid: Product Not Subject to Excise Duty, Not Exempt or Nil Rated.

November 13, 2019

Case Laws     Central Excise     HC

Captive Consumption - manufacture of non-excisable goods - Inasmuch as the final product emerging from the factory of the manufacturer is not excisable (as opposed to exempt or cleared at Nil rate of duty), the show cause notice has been issued on an erroneous premise and without jurisdiction.

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