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COMMISSIONER OF CENTRAL EXCISE Versus M/s HINDUSTAN PLATINUM LTD. & ANR.

2015 (12) TMI 1161 - SUPREME COURT

Duty demand - whether the chemical processing of Platinum, Palladium, Rhodium, Gold and Silver is intermediary product which is exigible to excise duty - Held that:- final goods which fall under Chapter 71, no CENVAT/MODVAT credit is taken on the afo .....

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ny reason to interfere with the orders of the Tribunal which are deciding the issue correctly on the facts of these cases. - Decided against Revenue. - Civil Appeal No(s). 1070-1071/2008 WITH C.A. No. 1073-1074/2008 & C.A. No. 2248-2249/2008 - Dated: .....

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Prasad,Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M. P. Devanath,Adv., Ms. L. Charanaya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv., Mr. T.D. Satish, Adv., Mr. Jay Savla,Adv. And Ms. Renuka Sahu, Adv. ORDER The issue involved i .....

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t the Department/Revenue did not produce any concrete evidence as to the marketability of the intermediate products which were captively used by the assessees in their factories for further manufacturer of finished goods. Mr. K. Radhakrishnan, learne .....

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