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2017 (9) TMI 267 - AT - Central ExciseCaptive consumption - benefit of N/N. 67/95CE - case of Revenue is that during the process of manufacturing of the finished goods, ‘armoured cable’ or ‘cable at armoured stage’ and sheathed wire were arising which are chargeable to duty and the benefit of captive consumption N/N. 67/95CE is not available as the finished goods were cleared without payment of duty - Held that: - identical issue has come up before the Tribunal in the case of KEI Industries Ltd. and others Vs. CCE, Alwar [2016 (12) TMI 532 - CESTAT NEW DELHI], where it was held that assessee was not liable to pay CE duty on copper wire manufactured and captively used in the manufacture of insulated (power) cables in the factory during the material period - the appellant is entitled for benefit of N/N. 67/1995 ibid for intermediate product emerging during the course of manufacture of final product - appeal allowed - decided in favor of appellant.
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