Relief to Eveready Industry: CESTAT quashes Excise Duty Demand on clearance of Primary Batteries on ground of absence of manufacturing u/s 2(f) of Central Excise Act [Read Order]

Deletion of Excise duty demand on clearance of primary batteries due to absence of manufacturing activity

By Shabna Rahim - On December 5, 2023 3:00 pm - 2 mins read

Eveready Industry - Excise Duty Demand - excise duty on Primary Batteries - battery Manufacturing - Excise Duty - Eveready batteries - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to the Eveready Industry by quashing the excise duty demand on the clearance of primary batteries on the ground of absence of manufacturing under section 2(f) of the Central Excise Act,1944. Eveready Industries India Ltd, the appellant assessee engaged in…

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