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2016 (3) TMI 156 - AT - Central ExciseEligibility of duty exemption for captively consumed goods available under notification No. 89/95-CE to the CR sheets - process of slitting /shearing resulted in manufacture of intermediate product CR sheets classifiable under 7209 30 and 7211 51 - Held that:- The denial of exemption is not supported by legal provision when the assessee have all along manufactured and cleared railway coaches on exemption for home consumption except for one consignment of export. There is no other finding to the effect that the assessee has been clearing non-exempted goods so as to deny the exemption available to waste and scrap. We also find that in a separate proceedings the duty on waste and scrap attributable to coaches exported out of India have been confirmed and the amount has already been paid by the assessee. We find that the original authority in that order categorically found that the assessee are liable to pay Central Excise duty of ₹ 5,81,185/- on waste and scrap arising from the manufacture of 72 bogies cleared by them under bond without payment of duty to Vietnam. He also noted that the said duty stand paid by the assessee on 25.5.2002. In this background, we find the confirmation of demand by the present impugned order on the waste and scrape on this ground again is untenable and requires to be set aside. Considering the above discussions and findings, we allow the appeal of the assessee.
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