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M/s. NRC Ltd Versus Commissioner of Central Excise, Thane

2017 (3) TMI 600 - CESTAT MUMBAI

Benefit of N/N. 217/86-CE dated 2-4-86 - denial on the ground that quantity of caustic soda that goes in the manufacture of anhydrous sodium sulphate which is further used in the manufacture of rayon yarn will not be eligible for the benefit of exemption under N/N. 217/86 dated 2-4-86 as the final product i.e anhydrous sodium sulphate was exempted under N/N. 40/85 dated 2-4-86 - Held that: - As per the provisio the exemption is not available to the input used in the manufacture of final product .....

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icial) And Mr. Raju, Member (Technical) None for the Appellants Shri. V.K. Shastri, Asstt. Commissioner(A.R.) for the Respondent ORDER Per Ramesh Nair The fact of the case is that appellant is engaged in the manufacture of Rayon yarn, anhydrous sodium sulphate, caustic soda and various chemicals falling under Chapter No. 54 & 28 of Central Excise Tariff Act, 1985. Various show cause notices were issued to the appellant by the department alleging that they had manufactured and cleared caustic .....

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85 dated 17-3-85. It was contended that quantity of caustic soda that goes in the manufacture of anhydrous sodium sulphate which is further used in the manufacture of rayon yarn will not be eligible for the benefit of exemption under notification No. 217/86 dated 2-4-86 as the final product i.e anhydrous sodium sulphate was exempted under notification No. 40/85 dated 2-4-86. The adjudicating authority confirmed the demand and imposed penalty. Being aggrieved by the Order-in-original, the appella .....

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s sodium sulphate which was subsequently used in the manufacture of rayon yarn. The appellant also submitted that anhydrous sodium sulphate is a by product, Rule 57 does not deny Modvat credit to the final product on the ground that they are in nature of by-product. They relied upon Board Circular NO. 24/90 CX.8 dated 11-4-1990. 3. Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered th .....

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ification No. 217/86 reads as under: Specified goods used within the factory of production in the manufacture of finished goods In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods specified in column (2) of the Table hereto annexed (hereinafter referred to as 'inputs') manufactured in a factory and used within the factory of production, in or in relation to the manufacture of final products specified .....

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chines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products; (ii) packaging materials in respect of which any exemption to the extent of the duty of excise payable on the value of the packaging materials is being availed of for packaging any final products; (iii) packaging materials the cost of which is not included or had not been inc .....

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