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2018 (9) TMI 1711 - AT - Central ExciseBenefit of N/N. 4/2007-CE, dated 01.03.2007 Sl.No.1A - Clearance of Cement bags marked with MRP for captive Consumption - Department was of the view that such cement already affixed with MRP, but not cleared for retail sale but for captive consumption will not be entitled to the benefits of the Notification Held that:- The assessee has diverted some of the cement bags already affixed with MRP for captive use but divergent views are expressed in respect of the rate of duty applicable for such captive consumption. The two contending Sl.Nos. of the notification are 1A and 1C. Sl.No.1A in fact, provides the concessional rates of duty for clearance of cement marked with MRP. Sl.No.1C prescribes a higher rate of duty for cement other than retail sales. In the present case, the cement bags marked with MRP have not been sold in retail. The identical issue has been considered by the Single Member Bench of the Tribunal in the case of M/s. Ultra Tech Ltd. [2017 (12) TMI 1299 - CESTAT MUMBAI], where it was held that On a perusal of the exemption notification the benefit of which was availed by the appellant, it would appear that the disputed rate of duty applies to goods other than those cleared in ‘packaged form’. The goods cleared in ‘packaged form’ are covered by sl. no. 1A of the said notification and benefit allowed. The benefit of Sl.No.1A of the Notification will be allowable for cement captively consumed - appeal allowed - decided in favor of appellant.
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