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Mani Omega Granites Pvt. Ltd. Versus Commissioner of Central Excise, Salem

2015 (9) TMI 1262 - CESTAT CHENNAI

Import of goods meant for granite quarry - whether Consumables and Tools - scope of the term "consumables" - 100% EOU - procurement of the items domestically in CT-3 - Eligibility of Exemption Notification No.58/2000-Cus. dt.8.5.2000 and Central Exci .....

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tor, button bits, tyres and tubes can by no stretch of imagination be considered as consumables. Therefore, appellants are not eligible for spares for excavators, tyres and tubes, button bits. Accordingly, we do not find any infirmity in the order of .....

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: Shri M.N. Bharathi, Advocate For the Respondent : Shri Balamurugan, AC (AR) ORDER Per R. Periasami This appeal is filed against the Commissioner (Appeals) order dt. 5.5.2004 contesting only on three items viz. Button Bits (ii) Spares for Excavators .....

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that appellant is a EOU registered with Central Excise. Adjudicating authority demanded duty on various items and also imposed penalty. On appeal preferred by the appellant, the Commissioner (Appeals) in the impugned order allowed exemption notificat .....

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a EOU they are eligible for credit on spares and components used for manufacture of final products which are exempted and also allowed to procure the items domestically in CT-3 without payment of duty. He also submits that Notification No.1/95 where .....

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s revenue-neutral where they are eligible to take credit. 4. On the other hand, Ld. A.R appearing for Revenue reiterates the findings of OIA and submits that Notification 58/2000-Cus. is specific to granite industry where a list of items were specifi .....

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credit on other items figuring in Sl.No.21 the of table. He relied Hon'ble Supreme Court decision in the case of Vanasthali Textiles Industries Ltd. Vs CCE Jaipur - 2007 (218) ELT 3 (SC) where the definition of "consumables" has been c .....

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e Notfn 37/2000-CE dt. 8.5.2000. We find that Commissioner (Appeals) has allowed benefit of exemption on various items and also waived penalty but rejected only on these three items. On perusal of Notification No.58/2000-Cus. we find that appellant c .....

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