https://www.taxtmi.com/caselaws?id=755774 CESTAT Ahmedabad partially allowed appeals in a Central Excise case involving clandestine removal and CENVAT credit denial for FY 2007-08 to 2011-12. The tribunal reduced differential duty demand from Rs. 40,70,142 to Rs. 3,81,322 after allowing deductions for actual octroi, municipal cess, and customer discounts from assessable value. Duty demand of Rs. 43,19,238 on imported shower heads was set aside, holding that post-import processing constituted manufacture under Central Excise Act 1944. CENVAT credit demand of Rs. 27,61,517 was rejected as impermissible double taxation. Clandestine clearance demand of Rs. 3,12,373 was set aside due to inadmissible confessional statements and lack of corroborative evidence. Penalties on directors were also set aside. en-us Tue, 16 Jul 2024 00:00:00 +0530 Thu, 18 Jul 2024 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755774 CESTAT Ahmedabad partially allowed appeals in a Central Excise case involving clandestine removal and CENVAT credit denial for FY 2007-08 to 2011-12. The tribunal reduced differential duty demand from Rs. 40,70,142 to Rs. 3,81,322 after allowing deductions for actual octroi, municipal cess, and customer discounts from assessable value. Duty demand of Rs. 43,19,238 on imported shower heads was set aside, holding that post-import processing constituted manufacture under Central Excise Act 1944. CENVAT credit demand of Rs. 27,61,517 was rejected as impermissible double taxation. Clandestine clearance demand of Rs. 3,12,373 was set aside due to inadmissible confessional statements and lack of corroborative evidence. Penalties on directors were also set aside. Case-Laws Central Excise Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755774