TMI Blog2017 (5) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... se of S.K.S. Ispat & Power Limited Versus C.C.E., Raipur [2016 (10) TMI 479 - CESTAT NEW DELHI], where it was held that From the language of the Notification, prima facie, it appears that the appellant is entitled to the benefit of Notification No.67/95-CE as the iron and steel items like angles, channels, beams etc. have been claimed to be captively consumed in the fabrication of structure of capital goods, and matter remanded for fresh decision - matter is remanded to the original adjudicating authority who will decide the issue de novo after examining all the records of evidence of use and consumption of subject items - appeal allowed by way of remand. - E/3008/2011-DB - Final Order No. 52903/2017 - Dated:- 7-4-2017 - Mr. (Dr.) Satish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice with interest and also imposed equal amount of penalty. Appeal preferred by the appellant against the order in original was dismissed by the Commissioner (Appeals) vide impugned order dated 18.1.2012. Hence, the matter is before the Tribunal. 3. During the course of argument, Shri Kumar Vikram, ld. Advocate for the appellant has drawn our attention to the Notification No. 67/95-CE and submitted that the benefit of this Notification is also available to the manufacturer of goods falling under first schedule to the Central Excise Tariff Act, 1985 other than light diesel oil and high speed diesel oil commonly known as petrol provided those goods are used captively as inputs within the factory of production in or in rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d within the factory of production which reads thus: Exemption to all capital goods and specified inputs captively consumed within the factory of production In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excises Act, 1944 (1 of 1944) read with sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), (hereinafter referred to as the Special Importance Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts- (i) capital goods as defined in the CENVAT Credit Rules, 2002 manufactured in a factory and used within the factory of production; (ii) goods specified in column (1) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eparator, technological structure of gasifier which is a part of pre-heating furnace and since the goods in question have been used for manufacture of support structure those cannot even be termed as inputs eligible for the benefit under Notification. Aforesaid conclusion of the adjudicating authority as also the Commissioner (Appeals) in our view is prima facie flawed for the reason that he has failed to appreciate that the coal elevator, chamber separator and coal gasifier are essential component of the production unit of the appellant. Undisputedly, the goods in question have been used for above purpose as such prima facie, it appears that the goods have been used in relation to the manufacture of final product of the assessee. 7. Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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