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TMI Blog2016 (12) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... iate product i.e. Phosphoric Acid used in the manufacture and clearance of final products i.e. STPP under Notification No. 49/94-CE(NT), on the ground that the Notification No. 67/95-CE dt. 16.3.1995 is not applicable on the intermediate goods i.e. Phosphoric Acid for the reason that the final product is exempted from whole of the duty of excise. The demand was confirmed and the same was upheld by the Commissioner (Appeals), therefore the appellant is before us. 2. Shri Rajiv Singh, Ld. Counsel along with Shri Aniket Katre Advocate appearing on behalf of the appellant submits that the issue involved in the present case is squarely covered by the judgments of this Tribunal in the case of Samcar Glass Ltd. Vs. Commissioner of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantity of final products manufactured is arbitrary hence, the demand is not sustainable on this ground also. 3. On the other hand, Shri V. K. Shastri, Ld. Assistant Commissioner (A.R) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that there is no dispute that the final product was cleared without payment of duty therefore the exemption of intermediate goods is not available under the exemption Notification No. 67/95-CE which is meant for exemption on intermediate product. The foremost condition is that the final product should be dutiable, therefore in the absence of duty payment on the final product the demand on the intermediate product i.e. on phosphoric acid was correctly raised. He pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the ultimate exporter or may be disposed of in such manner as may be specified by the Collector of Central Excise having jurisdiction over the factory of the ultimate exporter; (v) that the ultimate exporter registers himself with the Collector of Central Excise having jurisdiction over the factory giving particulars and ground plan of the factory, description of each of the intermediate goods and resultant articles, the process of manufacture of such resultant articles, and such other particulars as may be specified by the Collector of Central Excise; (vi) that the ultimate exporter enters into a bond with the Collector of Central Excise having jurisdiction over the factory; (vii) that the ultimate exporter follows the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of duty from the factory of manufacture or warehouse and to specify materials, removal of which without payment of duty from the place of manufacture or storage for use in the manufacture of export goods may be permitted by the Commissioner of Central Excise and in exercise of power under this Rule the Government issued under Notification No. 47/94-C.E., dated 22-9-1994 allowing exemption to the inputs used in the manufacture of such goods. The Excise department accordingly issued CT-2 certificate allowing the removal of the goods from the factory premises of the appellants to M/s. Samtel India Ltd., exporter without payment of duty in terms of this notification. Therefore, on the clearances of the final product i.e TV glass shells made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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