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2017 (1) TMI 285 - CESTAT MUMBAIBenefit of exemption N/N. 67/1995-CE dated 16/03/1995 - captive consumption of manufactured stampers in the manufacture of CDs - denial on the ground that since the CDs are exempt from payment of duty, exemption on the intermediate product captively consumed is not admissible - is denial justified? - Held that: - the stampers manufactured and used captively is falling under Chapter 85. As per the use of the stampers, we observe that the stampers are not getting consumed in the CDs though it is used for manufacture of CDs. Therefore, in our view the stampers falling under Chapter 85 qualifies as capital goods. The capital goods are exempted under N/N. 67/95-CE dated 16/03/1995 even if it is used in the manufacture of exempted final products - the stampers used for manufacture of CDs are capital goods falling under Chapter 85 - benefit of exemption under N/N. 67/95-CE dated 16/03/1995 available - appeal allowed - decided in favor of appellant.
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