No Exemption of Excise Duty Allowable if Removal of Goods done before Completion of Project: CESTAT [Read Order]

By Shabna Rahim - On October 30, 2023 3:00 pm - 2 mins read

No Exemption of Excise Duty - Allowable - Removal of Goods - Completion of Project - CESTAT - Excise And Customs - TAXSCAN

The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the exemption of excise duty can be denied only if goods are removed outside the projects and not based on the probability that goods can be removed from the project. L & T Construction Equipment Ltd, the appellant assessee had cleared…

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