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TMI Blog2009 (5) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... i D.S. Negi, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - This is an appeal filed by M/s. Krishak Bharti Co-op. Ltd. The facts of the case, in brief, are that the appellants are engaged in the manufacture of fertilizers falling under CH.SH. No. 3102.00 of CETA, 1985. The appellant was procuring raw materials viz. NGL/ARN falling under Ch.SH.No. 2710.15 through pipeline fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely on pro-rata basis on the duty free raw material. 3. During the period April '03 to July '03, the appellant had sold steam, treated water and de-mineralized water to the Heavy Water Plant (HAEP) owned by the Ministry of Defence, Department of Automatic Energy (a Govt. of India unit), on which no duty of Central Excise was paid. Likewise, they had also sold treated water and de-mineralised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence the benefit of exemption under Notification No. 10/96-C.E., dt. 23-7-96 does not appear to be available because it is not "a consumption within the factory". 4. In the impugned order, the Commissioner (Appeals) confirmed the demand for duty on all the three disputed items and hence the present appeal. 5. Shri P.A. Medh, learned advocate on behalf of the appellant submits that a ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner in his order has observed that the subject goods were exempted vide Notification No. 23/2004 dt. 9-7-04 and the Government has not given retrospective effect to this notification. Taking note of the fact that the matter was remanded to the Commissioner by Tribunal, to wait decision regarding exemption in respect of past clearances and also taking note of the fact that period prior to is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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