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2016 (3) TMI 156 - CESTAT NEW DELHI

2016 (3) TMI 156 - CESTAT NEW DELHI - 2016 (332) E.L.T. 843 (Tri. - Del.) - Eligibility of duty exemption for captively consumed goods available under notification No. 89/95-CE to the CR sheets - process of slitting /shearing resulted in manufacture of intermediate product CR sheets classifiable under 7209 30 and 7211 51 - Held that:- The denial of exemption is not supported by legal provision when the assessee have all along manufactured and cleared railway coaches on exemption for home consump .....

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l Excise duty of ₹ 5,81,185/- on waste and scrap arising from the manufacture of 72 bogies cleared by them under bond without payment of duty to Vietnam. He also noted that the said duty stand paid by the assessee on 25.5.2002. In this background, we find the confirmation of demand by the present impugned order on the waste and scrape on this ground again is untenable and requires to be set aside. Considering the above discussions and findings, we allow the appeal of the assessee. - Excise .....

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es liable to Central Excise duty. During the course of this manufacture they produce slitted /sheared strips and captively used them in the manufacture of coaches which are exempted from payment of duty. The Revenue proceeded against the assessee on two grounds. A. The process of slitting /shearing resulted in manufacture of intermediate product CR sheets classifiable under 7209 30 and 7211 51 Since these sheets are captively used in the manufacture of final product which are exempted from payme .....

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uded by an order-in-original dated 6.6.2005. 2. Learned Commissioner dropped the demand pertaining to duty on cutting and slitting of HR /CR coils, but confirmed the demand pertaining to duty on scrap. A penalty of ₹ 25 lakh was also imposed on the assessee under section 11AC of the Central Excise Act, 1944. Aggrieved by the duty demand on scrap and penalty, the assessee is in appeal. 3. Revenue also filed an appeal praying for penalty equal to duty in terms of section 11AC. Both these app .....

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f another adjudication proceedings by Additional Commissioner vide order-in-original dated 8.3.02. Now, the demand confirmed by the impugned order is totally untenable. The original authority mixed up the issues of duty liability on slitting CR sheets, captive consumption of CR sheets, scrap generated during the manufacture of railway coaches and the applicability of captive consumption of CR sheets and exemption under Notification No. 89/95 CE for waste and scrap of iron and steel. While droppi .....

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d that Revenue authority has taken the total value of scrap generated and cleared during the while of impugned period which is totally incorrect and against the provisions of notification No. 89/95 CE. The denial of exemption for waste and scrap in respect of those scrap attributable to non-exempted clearance of final product (railway bogies) has already been settled by the adjudication order of Additional Commissioner and duty stands discharged by the assessee. 6. Learned AR reiterated the find .....

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d 4/97 to 3/05 the assessee cleared one time 72 bogies for export to Vietnam under bond. The original authority concluded that the assessees are engaged in the manufacture of goods which were not exempted and hence exemption under Notification No. 89/95 is not admissible to them. We find that such summary finding by the adjudicating authority to deny the exemption available to waste and scrap for the whole 8 years period on the ground of one time export of 72 bogies by the assessee is legally un .....

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