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CCE, Delhi-II Versus M/s Bajrangbali HRL Industries

2016 (12) TMI 24 - CESTAT NEW DELHI

Eligibility of exemption under N/N. 10/96-CE dated 23.07.1996 - manufacture of PVC footwear - EVA blanded compound arising at intermediate stage - whether the denial of exemption on the ground that EVA compound made in one premises is cleared to anot .....

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he respondent assessee did not apply for Central Excise registration, it cannot be presumed that they will be covered by a single registration. We find no force in the argument by the Revenue. Admittedly, as examined in the impugned order both the pr .....

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the same respondent-assessee. In such situation, we find no justification to deny the exemption in the absence of evidence to the effect that both are to be treated as separate factory - appeal dismissed - decided against Revenue. - Excise Appeal No. .....

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Per: B. Ravinchandran: The Revenue is in appeal against order dated 29.06.2009 of Commissioner (Appeals) Delhi-II. The respondent-assessee are engaged in the manufacture of PVC Footwear. These footwear having sale value of less than ₹ 250/- pe .....

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rmediate stage was not eligible for exemption in terms of Notification No. 10/96-CE dated 23.07.1996. The ground of denial of exemption is that EVA compound made in one premises is cleared to another premises which is a different factory. The origina .....

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order set-aside the original order. Aggrieved by this, the Revenue is in appeal. 2. We have heard both the sides and perused the appeal records. 3. The issue involved is eligibility of the respondent-assessee for exemption under Notification No. 10/ .....

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eof, wherein or in any part of which the excisable goods or in any part of which any manufacturing process connected with the production of these goods is carried on or is ordinarily carried on . It is recorded that the respondents have only one regi .....

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the impugned order concluded that it is proved beyond doubt that both the premises are part of one factory and hence the consumption of blanded EVA compound is within the factory of production in the manufacture of footwear and as such eligible for .....

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