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Commissioner of Central Excise, Belapur Versus I.G. Petrochemicals Ltd.

2016 (2) TMI 186 - CESTAT MUMBAI

Eligibility of exemption - waste steam and low boiling component to concessional rate of duty under Notification No. 8/1997, 13/1998 and 23/2003 - the products should have been manufactured wholly out of raw material produced or manufactured in India. - appellants were using imported raw materials. - The appellants have contended that they are maintaining separate records for storage and use of imported and indigenous Orthoxylene. The lower authority has noted this contention in the impugned ord .....

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s held that the meaning to the expression 'raw material' has to be given in the ordinary well accepted connotation in common parlance of those who deal with the matter. - Benefit of exemption allowed - Decided against the revenue. - Appeal No. E/120/2007 - Final Order No. A/3789/2015/EB - Dated:- 4-11-2015 - M V Ravindran, Member (J) And CJ Mathew, Member (T) For the Appellant : Shri R K Maji, Asstt. Commissioner (AR) For the Respondent : Shri Karan Adik, Adv ORDER Per M V Ravindran This appeal .....

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factured wholly out of raw material produced or manufactured in India. The adjudicating authority has held that the respondent had availed ineligible benefit of exemption under the said Notifications and the appellants were using imported raw materials. The first appellate authority has come to the factual findings which are recorded in the order-in-appeal and we reproduce the same. "The appellants have contended that they are maintaining separate records for storage and use of imported and .....

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the quantities cleared and duties paid. In the absence of anything on record to establish that the aforesaid records maintained by the appellants are manipulated, the exemption granted to goods manufactured out of raw material/manufactured /produced in India has to be allowed. A similar demand confirmed by the jurisdictional Commissioner inter-alia on the ground that "even if they are keeping any records to this effect it can never be true records but falsified ones……." .....

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