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2023 (6) TMI 1192 - AT - Central ExciseExcisability - RFG, an intermediate excisable goods - cleared without payment of duty for job work under Rule 4(5)(a) of the CCR for conversion into electricity/steam and return thereof for use in the manufacture of dutiable final products or not - HELD THAT:- This Tribunal in the Appellant’s own case in HALDIA PETROCHEMICALS LTD. VERSUS COMMISSIONER OF C. EX., HALDIA [2005 (1) TMI 306 - CESTAT, NEW DELHI] had dropped the demand of duty on the removal of another intermediate product i.e. ‘CLS’ cleared to M/s. HPLCL during the period November 2000 to October 2002 under Rule 4(5)(a) of the CCR for generation of steam and electricity which were received back by the Appellant and used in the manufacture of final products. The issue involved in the present case is on the same lines and the only difference is that in the said case the partially processed goods was ‘CLS’ whereas in the instant case we are concerned with ‘RFG’ but both ‘RFG’ and ‘CLS’ were generated on cracking of Naphtha and were sent to M/s. HPLCL for generation of electricity and steam with an intention to bring back electricity and steam for use in the manufacture of final products. To the same effect is the decision of the Tribunal in Maharashtra Aldehydes & Chemicals case [2017 (2) TMI 367 - CESTAT MUMBAI] wherein the duty demand on the intermediate product cleared under Rule 4(5)(a) of the CCR was dropped. Since the issue is squarely covered in favour of the Appellant by the decision of the Tribunal in the Appellant’s own case, the appeal of the Appellant allowed on merits. Extended period of limitation - HELD THAT:- The same also does not survive in view of the communications dated 16 November 1999 &15 December 2000 intimating the Jurisdictional Superintendent about clearance, inter alia, of ‘RFG’ to M/s. HPLCL for job work. Appeal allowed.
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