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2015 (10) TMI 103 - AT - Central ExciseCaptive consumption - Revenue, contended that use of tin containers for packing of soya oils cannot be held consumption of goods in the manufacture of the specified goods - Exemption under Notification No. 10/96-C.E., dated 23-7-1996 - Held that:- tin containers manufactured in the appellant’s factory and used for packing of Vanaspati have to be regarded as having been consumed within the factory of manufacture and the benefit of the notification would be available. - Admittedly the issue in the case of Mihijam Vanaspati Ltd. [2001 (1) TMI 152 - CEGAT, KOLKATA], was identical to the issue before the Adjudicating Authority. The Tribunal having declared the law in respect of the same very notification, the original authority was bound to follow the same, unless the said declaration of law stand set aside by any other higher forum. It was not open to the original adjudicating authority to take a different view by introducing his own interpretation and by taking support of other decision which are not directly on the point. It is not the case of the Revenue that the said decision of the Tribunal was not accepted and was appealed against by them. In the absence of any such developments, it goes without saying that the Tribunal’s orders are binding on the lower authority, who should have followed the same. - inasmuch as issue is finally decided, the impugned orders are not sustainable. Accordingly, the same are set aside - Decided in favour of assessee.
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