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2018 (2) TMI 1239 - AT - Central ExciseBenefit of N/N. 5/2006 (Sl. No. 5) dated 01/03/2006 - Footwear - denial of benefit of notification on the ground that the appellant had manufactured and cleared footwear without embossing the MRP on such footwear - Held that: - The condition specified for the exemption to footwear of MRP less than ₹ 250/- per pair is that the footwear needs to be sold with the MRP embossed. During investigation, it stands established that the goods manufactured and cleared were never embedded with the MRP. In fact no embossing machine was found in the factory during the course of search. The argument raised by the appellant is that this condition cannot be viewed as a substantial condition for the benefit of the notification. She has argued that the substantial condition is that the exemption is applicable only to footwear which are of MRP less than ₹ 250/- per pair. The market enquiry conducted by Revenue has, in fact confirmed, that the MRP of the footwear manufactured and sold by the appellant is never more than ₹ 250/- per pair - the substantial condition of the notification is satisfied by the appellant and hence the benefit should be extended to them. The exemption in the present case is required to be extended to the appellant, in as much as the substantial condition of MRP of the footwear has been satisfied even though the condition regarding the indelibly embossing the MRP has not been satisfied - reliance placed in the case of BOMBAY CHEMICAL PVT. LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY [1995 (4) TMI 59 - SUPREME COURT OF INDIA]. Benefit of captive consumption - shoe uppers - Held that: - the appellant has one factory where the shoe uppers have been manufactured which are captively consumed in the other factory in the manufacture of the footwear - once the benefit of exemption is granted to the footwear, the benefit of captive consumption for shoe uppers cannot be extended. Appeal allowed in part.
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