Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 135 - CESTAT CHENNAISSI Exemption - availing Benefit of N/N. 67/95-CE against captive consumption - intermediate goods - whether the intermediate PP strips manufactured by the SSI appellant falling under Chapter 38 of the CETA,75 ultimately used in the manufacture of woven sacks which were finished goods is exempted in terms of N/N. 67/95-CE dated 16.03.1995? - Held that: - the goods are neither exempt nor subject to nil rate of duty by virtue of appellant’s status as SSI whose clearances were otherwise dutiable - It is mandate of the notification that when conditions attached to column 2 and 3 of the Table appended to the Notification are satisfied, grant of the notification is undeniable - The input was thereby an intermediate manufactured in the factory of the appellant and was not at all covered by the barring clauses contained in (i), (ii) and (iii) and (iv) of Col.2 of the Table appended to the N/N. 67/95-CE dated 16.03.1995 - benefit allowed - appeal allowed - decided in favor of appellant.
|