TMI Blog2012 (11) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... fication on the ground that castings which are used in the manufacture of moulds are exempt from payment of duty - Following decision of Haldyn Glass Ltd, vs. CCE reported in [2005 (4) TMI 143 - CESTAT, MUMBAI] - Decided in favour of assessee. - E/2185/06 - A/31/13/EB/C-II - Dated:- 19-11-2012 - S S Kang And Sahab Singh, JJ. For the Appellant : Mr S B Awate, Consultant For the Respondent : Mr V R Kulkarni, Deputy Commissioner (AR) Per: S.S.Kang 1. Heard both sides. 2. The appeal is filed by the appellant against the impugned order whereby a demand of Rs.1,14,60,000/- was confirmed alongwith interest and equal penalty under Section 11AC of the Central Excise Act. 3. The demand is confirmed after denying the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenged. In view of this, it cannot be said that the appellant suppressed the facts with intent to evade payment of duty. 7. The appellants also argue on merits and rely on the decision of the Tribunal in CCE vs. Hindustan Sanitaryware Industries reported in 2002 (145) ELT 3 (SC) whereby it has been held that exemption to captive consumption of Plaster of Paris used in making of moulds as inputs in the manufacture of sanitaryware is available under Notification No.217/86. The appellant also relies upon the decision of the Tribunal in Haldyn Glass Ltd, vs. CCE reported in 2005 (187) ELT 263. 8. The Revenue relies upon the finding of the lower authority and submitted that as molasses are used in the manufacture of rectified spirit w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r manufacture of glass bottles. According to the department, exemption is not admissible for the reason that the castings are used in the manufacture of moulds, which are exempted from payment of duty as mould falls for classification under CET sub-heading No. 8480.00. 2. We have heard both sides. The issue now stands settled in favour of the assessee by the Apex Court decision in Collector of Central Excise, New Delhi Vs. Hindustan Sanitaryware Industries [2002 (145) ELT 3 (SC)] wherein it has been held that exemption to captive consumption of Plaster of Paris used in making of moulds, which are in turn used as inputs in relation to manufacture of sanitaryware (final products) is available under Notification No. 217/86-CE.which is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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