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2016 (2) TMI 186 - AT - Central ExciseEligibility of exemption - waste steam and low boiling component to concessional rate of duty under Notification No. 8/1997, 13/1998 and 23/2003 - the products should have been manufactured wholly out of raw material produced or manufactured in India. - appellants were using imported raw materials. - The appellants have contended that they are maintaining separate records for storage and use of imported and indigenous Orthoxylene. The lower authority has noted this contention in the impugned order and has not controverted this. The appellants have further contended that they had paid normal duty on the products manufactured out of imported Orthoxylene and claimed concessional rate only in respect of products manufactured out of Orthoxylene manufactured / produced in India. Held that:- under EXIM Policy catalyst is covered as capital goods inasmuch as this Court in various judgments on the subject has taken the view that the raw material is not a defined term. On that basis, it is held that the meaning to the expression 'raw material' has to be given in the ordinary well accepted connotation in common parlance of those who deal with the matter. - Benefit of exemption allowed - Decided against the revenue.
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