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2017 (3) TMI 600 - AT - Central ExciseBenefit of N/N. 217/86-CE dated 2-4-86 - denial on the ground that quantity of caustic soda that goes in the manufacture of anhydrous sodium sulphate which is further used in the manufacture of rayon yarn will not be eligible for the benefit of exemption under N/N. 217/86 dated 2-4-86 as the final product i.e anhydrous sodium sulphate was exempted under N/N. 40/85 dated 2-4-86 - Held that: - As per the provisio the exemption is not available to the input used in the manufacture of final product which are exempt whole of the duty of excise or is chargeable to Nil rate duty - In the present case the final product is anhydrous sodium sulphate which cleared under exemption N/N. 40/95-CE therefore exemption of N/N. 217/86-CE is not applicable on the caustic soda, manufactured and used in the manufacture of exempted anhydrous sodium sulphate - benefit rightly denied - appeal dismissed - decided against appellant.
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