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2018 (2) TMI 204 - AT - Central ExciseBenefit of N/N. 67/95-CE - intermediate goods namely HDPE / PP tapes or strips used in manufacture of final products, PP woven socks / fabrics - denial on the ground that appellants have availed exemption from payment of duty from whole of excise duty under N/N. 8/2003-CE for clearance of their final products? - Held that: - issue covered by the decision in the case of Parvenu Industries Ltd. [2017 (5) TMI 135 - CESTAT CHENNAI], wherein it was held that final products are neither exempt nor subject to Nil rate of duty by virtue of the appellant’s status as SSI, whose clearances were otherwise dutiable, accordingly they would not be hit by barring clauses of N/N. 67/95-CE for the intermediate products in question. The strips of plastics etc. (inputs) cleared for captive consumption in the manufacture of final products in all these cases would then be eligible for the benefit of exemption provided under N/N. 67/95-CE since the final products are otherwise dutiable but did not suffer duty only account of value based exemption for SSI unit. Appeal allowed - decided in favor of appellant.
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