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2017 (12) TMI 940 - AT - Central ExciseN/N. 67/1995-CE, dated 16.03.1995 - clearance of intermediate products, tapes / strips of plastics - It appeared to the department that the said tapes / strips of plastics captively consumed in manufacture of fabrics / sacks are liable to duty - appellant cleared fabrics / sacks (finished goods) claiming SSI exemption under N/N. 8/2003-CE dt. 01.03.2003 as amended - Held that: - similar issue decided in the case of Priyal Hosieries, Priya Garments, The Carnataka Knitting Co., M.V. Exports, PVS Knittings, Ajay Vijay Industries, Bhairav Overseas, Anbu Garments, K.N. Tex and Popular Hosiery Factory Versus CCE Coimbatore [2017 (11) TMI 1248 - CESTAT CHENNAI], where it was held that The final products may be made out of the same product or out of different products. Clause (vi) does not contemplate that the manufacturer should manufacture only ‘one final product’ or that if he manufactures only one product that product itself should be both dutiable and exempted. The intermediate products are eligible for benefit of N/N. 67/95-CE as amended - appeal allowed - decided in favor of appellant.
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