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2018 (5) TMI 1107 - AT - Central ExciseManufacture - extraction of Catechins from Gambier extracts - it appeared to Revenue that main appellant was engaged in the said process of extraction of Catechins from Gambier extracts and availing benefit of Notification No. 67/1995-CE dated 16.03.1995 and not paying any Central Excise duty on Catechins - Held that: - the issue in the case of M/s The Indian Wood Products Company Limited, Shri K.K. Damani, Shri Krishna Kumar Mohta, Shri N.H. Aggarwal Versus Commissioner of Central Excise, Meerut-II [2018 (2) TMI 1099 - CESTAT ALLAHABAD], squarely covers the present situation, where it was 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. M/s The Indian Wood Products Co. Ltd. was not liable to pay Central Excise duty on Catechins manufactured by M/s Bareilly Chemicals Pvt. Ltd. - appeal allowed - decided in favor of appellant.
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