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TMI Blog2017 (5) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... d manufactures woven sacks as its final product. Being a SSI it avails the benefit of exemption on its clearances following the ceiling prescribed by law. For clearances, beyond the ceiling, duty was paid. In order to manufacture the final products PP strips were manufactured and covered by Chapter 39 of CETA, 75 and dutiable. But such goods being input to manufacture of woven sacks was intermediate and in terms of Notification 67/95-CE dated 16.03.95, such intermediate goods being input manufactured in the factory of appellant and used in manufacture of final product by the appellant in its own factory satisfies the condition of column 3 of the Table appended to the said Notification and exempt. This entitles the appellant to get exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in column (3) of the said Table; from the whole of the duty of excise leviable thereon which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) : Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of final products (other than those cleared either to a unit in a Free Trade Zone or to a 100% Export Oriented Undertaking or to a unit in an Electronic Hardware Technology Park or to a unit in a Software Technology Parks), which are exempt from the whole of duty of excise leviable thereon or are chargeable to 'Nil' rate of duty. Explanation. - For the purposes of this notification 'inputs' does not include - (i) packaging materials in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e final goods manufactured being exempt, the intermediate manufactured by the appellant shall not be exempted in terms of the above Notification. 4. Heard both sides and perused the records. 5. It is an established fact from record that what was the input used by the appellant for manufacture of woven sacks was PP strips manufactured in its own factory and that was input for the final products ie., woven sacks. The input was thereby an intermediate manufactured in the factory of the appellant and was not at all covered by the barring clauses contained in (i), (ii) and (iii) and (iv) of Col.2 of the Table appended to the Notification No.67/95-CE dated 16.03.1995. Not being covered by the barring clauses, such input was used in the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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