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2018 (1) TMI 359 - AT - Central ExciseValuation - Glass Tubes - captive consumption - N/N. 6/2002-CE dated 01.03.2002 - Held that: - there is enough evidence on record to establish that prior to the date of purchase of the compressor, the Mouth Blowing process was being used by the assessee for conversion of glass into Glass Tubes - the crux of the issue relates to the date of purchase of compressor. Admittedly, the appellant has produced a bill dated 31.03.2007 issued by Rathi Industries, showing the sale purchase of the compressor. The adjudicating authority has simpliciter dismissed the same on the ground that the same was purchased on the last date of the financial year and as such, was manipulated. However, we find that the above observations of the adjudicating authority are in the realm of assumptions and presumptions and not based upon any evidence so as to hold contrary to the appellants claim. Revenue has not bothered to investigate at the end of the seller of the compressor so as to find out the fact as to whether the compressor was actually sold on the said date or not. As regards the manufacture of the Glass Tubes with effect from 01.04.2007 with the help of the compressor learned Advocate agrees that the same would be dutiable inasmuch as the same were being used captively for the manufacture of the exempted final products - For verification of the appellants said claim, which is dependent upon the computation of the clearances in a financial year, we remand the matter to the adjudicating authority to examine these facts. Penalty set aside - part matter on remand - appeal disposed off.
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