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2016 (9) TMI 178 - AT - Central ExciseCaptive consumption - core pipes manufactured and captively used - Kraft Paper was cleared or sold from the factory and was also used for manufacture of core pipe which was used for packing of Kraft paper - appellant submitted that, there is no application of Notification No. 67/95-CE and they have also not claimed any benefit under the said notification. - Held that:- the Ld. Commissioner (Appeals) have erred in imposing the application of notification No. 67/95-CE wherein it has no application in the facts of this case wherein the appellant have claimed exemption under a different notification being 06/02-CE. We also hold that the said two exemption notifications are not correlated under any provisions of the Act or the Rules. Further, the order of Ld. Commissioner (Appeals) is vitiated as he has wrongly concluded that 36.5 MT of core pipes have been captively consumed, whereas the fact is that neither the core pipe is intermediate product nor it can be said to be captively consumed, as first Kraft paper comes into existence and thereafter, from Kraft paper, core pipe is manufactured for packing purposes. Further, the appellant have included the weight of core pipe in the weight of paper cleared. Therefore, the impugned order is set aside. - Decided in favour of appellant
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