Additional Premise is Extension of Factory: CESTAT quashes demand of Duty on Transfer of Capital Goods [Read Order]

Extension of Factory - CESTAT - demand of Duty - Transfer of Capital Goods - Capital Goods - Taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruled that additional premise is extension of factory and quashed demand of duty on transfer of capital goods. The appellant, Jyoti CNC Automation Pvt Ltd is engaged in manufacturing of excisable goods like CNC turning centre, Vertical Machining Centre (VMC),…

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