2023 (1) TMI 187 - AT - Central Excise
Benefit of captive consumption denied - exemption notification no.67/95-CE dated 16.03.1995 - whether the exemption can be denied to the quantity of Clinker which was used within the factory to manufacture of the part of the cement which was cleared against International competitive bidding with duty exemption under Serial No. 91 of Notification No.6/2006-CE dated 01.03.2006?
HELD THAT:- The identical issue in the appellant’s own case M/S SHREE DIGVIJAY CEMENT CO. LTD VERSUS C.C.E. & S.T., - RAJKOT [2018 (11) TMI 300 - CESTAT AHMEDABAD] has been considered by this tribunal and by detailed order the appeal was allowed - it was held in the case that As facts of the case are not disputed that the appellant is manufacturing final products and clearing the same on payment of duty in the open market and to Mega Power Projects without payment of duty. In that circumstances, the appellant is entitled for benefit of notification No. 67/1995 ibid for intermediate product emerging during the course of manufacture of final product. Therefore, the impugned orders deserves no merits.
From the above decision of this tribunal being the issue in the above case and in the present case is identical, the ratio of the above decision is directly applicable in the present case hence, the issue is no longer res-integra.