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M/s. Chiripal Industries Ltd. Versus Commissioner, Central Excise & Service Tax, Ahmedabad

2015 (6) TMI 45 - CESTAT AHMEDABAD

Exemption claim - Captice consumption - whether National Calamity Contingency Duty (NCCD) is leviable on Partially Oriented Yarn (POY) and FDY when used captively in the manufacture of the goods falling under CETH 54.02 exempted under Notification No.46/2003-CE, dt.17.05.2003 - Held that:- the judgment of the Tribunal [2008 (12) TMI 722 - CESTAT AHMEDABAD] in relation to clearance under Notification No.108/95 can be applied and therefore, NCCD is not leviable in respect of clearance to 100% EOUs .....

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OIO dt.22.11.2006 passed by the Adjudicating authority. The issue involved in the present proceedings is whether National Calamity Contingency Duty (NCCD) is leviable on Partially Oriented Yarn (POY) and FDY when used captively in the manufacture of the goods falling under CETH 54.02 exempted under Notification No.46/2003-CE, dt.17.05.2003. 2. Shri P.P. Jadeja, learned Consultant appearing on behalf of the Appellant argued that POY and FDY does not attract NCCD when captively consumed. That whe .....

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.E/1640/2005) c) M/s Filatex India Ltd Vs CCE Vapi [2014 (302) ELT 446 (Tri-Ahmd)] 3. Shri L. Patra, learned Authorised Representative appearing for the Revenue defended the order passed by the first Appellate Authority. He made the Bench go through Para 4 of the OIA dt.27.02.2007 passed by the first Appellate Authority, to drive home the point that exemption under Notification No.67/95-CE, dt.17.03.1995 is not applicable to the POY consumed captively when the end product is chargeable to Nil ra .....

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y Oriented Yarn (PTY) falling under sub-heading 5402.32 and Polyester Filament Yarn (PFY) falling under sub-heading 5402.52 of the CETA. The National Calamity Contingent Duty (NCCD) was imposed @ 1% Adv. with effect from 01.03.2003 on the said goods as per Section 136 of the Finance Act, 2001 read with Clause 161 of the Finance Bill 2003 (now Section 169 of the Finance Act, 2003). It appeared that the exemption from the payment of National Calamity Contingent Duty (NCCD) was not available to the .....

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d NCCD imposed on POY cleared for captive consumption. 4. We find that the issue had already been decided by this Bench in the case of same appellant (M/s Modern Petrofils Ltd) in Appeal No.E/1640/05 reported in 2009-TIOL-515-CESTAT-AHM. 5. The facts are identical and the issue is no more res integra. The decision of the Bench is as follows:- The appellants have challenged the impugned order confirming the demand for NCCD in respect of clearance of Partially Oriented Yarn (POY) to 100% EOU and f .....

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ry reported in 2008 (227) ELT 416 (Tri-Chennai) 3. As regards clearances to 100% EOUs, he submits that in the case of Toyota Kirloskar Motor Pvt.Ltd. Vs CCE, Bangalore reported in 2007 (217) ELT 403 (Tri-Bang) = (2007-TIOL-1422-CESTAT-BANG), it was held that NCCD is not leviable in respect of goods cleared availing the benefit of Notification No. 108/95-CE, dt.28.08.95. He submits that ratio of this judgment can be applied for the purpose of clearance to 100% EOU also. 4. We find that as pointed .....

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