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2023 (6) TMI 454 - AT - Central ExciseBenefit of Exemption under N/N. 67/95- CE dated 16.03.1995 - intermediate goods - Oxygen Gas - captive consumption - final product namely Sulphuric Acid is exempted from Central Excise Duty - period December, 2008 to November, 2013 - whether the oxygen captively consumed in the manufacture of dutiable Copper Cathodes as well as exempted Sulphuric Acid can be denied the benefit of exemption Notification No. 67/95- CE dated 16.03.1995? HELD THAT:- The matter is no longer res- integra . The issue has already been settled by the Hon’ble Supreme Court in the case of UNION OF INDIA & OTHERS VERSUS M/S. HINDUSTAN ZINC LTD. [2014 (5) TMI 253 - SUPREME COURT]. The decision of the Hon’ble Supreme Court in the case of Hindustan Zinc has also been followed by this Tribunal in the case of STERLITE INDUSTRIES INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, TIRUNELVELI [2015 (11) TMI 1247 - CESTAT CHENNAI] where it was held that the requirements of 57CC were fully met in the way in which the Respondent was maintaining records and inventory and the mischief of recovery of 8% under Rule 57 CC on exempted sulphuric acid is not attracted. The impugned Orders-In-Original are without any merit and is set aside - appeal allowed.
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