TMI Blog2012 (9) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... al goods or components of capital goods or inputs; that aforesaid goods have been used for manufacture of coal, elevator, chamber separator, technological structure of gasifier which is a part of pre-heating furnace and since the goods in question have been used for manufacture of support structure those cannot even be termed as inputs eligible for the benefit under Notification. Adjudicating authority as also the Commissioner (Appeals) in our view is prima facie flawed for the reason that he has failed to appreciate that the coal elevator, chamber separator and coal gasifier are essential component of the production unit of the appellant. Undisputedly the goods in question have been used for purpose as such prima facie it appears that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant contested the show cause notice claiming exemption under Notification No. 67/95-C.E. The jurisdictional Assistant Commissioner however did not accept the plea of the appellant and confirmed the duty demand raised vide the show cause notice with interest and also imposed equal amount of penalty. Appeal preferred by the appellant against the order-in-original was dismissed by the Commissioner (Appeals) vide impugned order dated 18-1-2012. 3. Ld. Shri Bipin Garg, Advocate for the appellant pressing for waiver of pre-deposit of duty demand, interest and penalty has drawn our attention to the Notification No. 67/95-C.E. and submitted that the benefit of this Notification is also available to the manufacturer of goods falling under first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention, ld. AR has relied upon the judgment of the Supreme Court in the matter of Saraswati Sugar Mills Ltd. v. C.C.E., Delhi-III - 2011 (270) E.L.T. 465 (S.C.). 5. We have considered the rival contentions and perused the record. The point of controversy in this appeal is whether or not the appellant is entitled to exemption from excise duty in respect of MS angles, MS channels, joist etc. manufactured by him and captively consumed in the factory of production. 6. Notification No. 67/95-C.E., dated 16-3-1995 provides for exemption of excise duty on certain categories of captively consumed goods used within the factory of production which reads thus : Exemption to all capital goods and specified inputs captively consumed within th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) other than matches. On bare reading of the above it is evident that all capital goods and specified inputs, detailed in the Table referred to above, manufactured and captively used within the factory of production are eligible to exemption from excise duty. In the instant case the benefit of notification has been denied to the appellant on the ground that MS angles, MS channels, joist etc. do not fall within definition of capital goods or components of capital goods or inputs; that aforesaid goods have been used for manufacture of coal, elevator, chamber separator, technological structure of gasifier which is a pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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