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2022 (8) TMI 467 - AT - Central ExciseCaptive Consumption - intermediary goods - manufacture of coir mattresses and intermediate products, namely, PU Foam and PU Foam SST - PU Foam by the appellant without payment of duty - N/N. 67/1995-CE dated 16th March, 1995 - separate account in the name and style as “captive use” has been maintained by the appellant in their ER-returns - demand of duty alongwith penalty - HELD THAT:- Keeping in view that the ER returns and the figures mentioned therein have to be meticulously examined specifically the figures of the column of “captive use” are concerned to recalculate the ratio of material consumed and final product cleared. Apparently, these figures included the captive use of PU Foam & PU SST. The original adjudicating authority is, therefore, required to look into the documents on record, to consider the re-conciliation chart, if any, filed by the appellants so as to calculate the quantity of PU Form/ PU Foam SST as have been captively used and that amount thereof in the final product cleared, and to decide the case afresh independent of the decisions already on record. The present appeal hereby is allowed by way of remand.
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