2013 (2) TMI 467

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..... only when the entire clearances are made to captive consumption and not when there are independent sales at the factory gate - Held that:- Since the facts of the case ISPAT INDUSTRIES LTD.(2007 (2) TMI 5 - CESTAT, MUMBAI) are similar to the case decided in favour of assessee. Therefore stay granted - Central Excise Appeal No.2041 of 2010 - - - Dated:- 8-8-2012 - P.G. Chacko And M. Veeraiyan, .....

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..... ly when the entire clearances are made to captive consumption and not when there are independent sales at the factory gate. In this regard, reliance is placed on the Tribunal's Larger Bench decision in the case of Ispat Industries Ltd. vs. Commissioner of C. Excise, Raigad, reported in 2007 (209) E.L.T. 185 (Tri. -L.B.)]. 4. The learned Commissioner (Appeals) fairly submits that the facts of the .....

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