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2012 (8) TMI 410 - AT - Central ExciseCaptive Consumption - benefit of Notification No.67/95-CE dated 16.03.1995 - denial - assessee engaged in the manufacture of sponge iron and steel billets out of the sponge iron, had taken separate registration for these commodities, though manufactured in the same factory premises but located at different parts in the said factory premises - issue decided against appellant in remand proceedings - Held that:- Even though both these units are having separate Central Excise registration, but being situated in the same factory premises, the benefit of exemption Notification No.67/95-CE cannot be denied to the sponge iron manufactured in one unit and consumed in the manufacture of billets in another unit. Consequently, the order of the Commissioner is set aside and the appeal of appellant is allowed
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