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2017 (12) TMI 6 - AT - Central ExciseBenefit of N/N. 67/95 - intermediate product - captive consumption - denial on the ground that the final products are cleared without payment of duty by availing SSI exemption benefit - Held that: - similar issue came up for decision in the case of M/s. Parvenu Industries Ltd. Versus CCE, Tirunelveli [2017 (5) TMI 135 - CESTAT CHENNAI], where it was held that the input was thereby an intermediate manufactured in the factory of the appellant and was not at all covered by the barring clauses contained in (i), (ii) and (iii) and (iv) of Col.2 of the Table appended to the N/N. 67/95-CE dated 16.03.1995 - demand set aside - appeal allowed - decided in favor of appellant.
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