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2018 (2) TMI 1099 - AT - Central ExciseBenefit of N/N. 67/1995-CE dated 16.03.1995 - process of extraction of catechin from gambier extracts - Indian Katha - it appeared to Revenue that India Katha was attracting nil rate of duty and, therefore, the benefit of Notification was not admissible - Held that: - It is undisputed fact that catechin were manufactured by Bareilly Chemicals Pvt. Ltd. and the main appellant used the said goods in the manufacture of their final product. Therefore, by no stretch of imagination use of catechin in the manufacture of Indian Katha can be treated as captive consumption and, therefore, the question of eligibility of main appellant for the benefit of Notification No. 67/1995 does not arise. It is admitted fact that the goods manufactured by the main appellant i.e. Indian Katha were attracting nil rate of duty. Therefore, the question of opting to file any declaration under Notification No. 214/1986-CE did not arise in the circumstances of the case. In the present appeals the liability to pay Central Excise Duty on catechins manufactured by Bareilly Chemicals Pvt. Ltd was not on M/s Indian Wood Products Company Ltd. - demand set aside - appeal allowed - decided in favor of appellant.
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