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CCE, Delhi I Versus M/s Madaan Plastic Industries, Shri Baldev Singh, Proprietor

2017 (12) TMI 376 - CESTAT NEW DELHI

Liability of duty - intermediate goods - Revenue held that PVC compound blend arising as a intermediate product is not consumed captively and thus duty liability will arise on its clearance - Held that: - the demands was made on presumption and infer .....

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ht forth by the Revenue - appeal dismissed - decided against Revenue. - Excise Appeals No.83-84 of 2011 - A/57249-57250/2017-EX[DB] - Dated:- 17-10-2017 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri R.K. Mishr .....

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nt had two manufacturing units in Naraina Industrial Area, New Delhi. They were engaged in the manufacture of shoes and not paying Central Excise duty as the said shoes are valued below ₹ 250/- per pair. The case of the Revenue is that unit No. .....

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ared back to Unit No.1 for further manufacture of shoes. The Revenue held that PVC compound blend arising as a intermediate product is not consumed captively and thus duty liability will arise on its clearance. On this issue, proceedings were initiat .....

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e the impugned order, the Commissioner (Appeals) set aside the demand proceedings and allowed the appeals by the respondents. 2. Aggrieved by the above order, the Revenue is in appeal. The learned AR elaborated the grounds of appeal and submitted tha .....

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red the same to the Unit No.1. Sufficient evidence exists for denying the exemption for PVC compound manufactured at Unit No.2 and the impugned order erred in arriving at the finding contrary to the evidence. 3. The learned Counsel appearing for the .....

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rwise if the raw materials are supplied by Unit No.1 and compound is made by Unit No.2 and supplied back to Unit No.1 the duty demand still unit does not survive in view of Notification No.83/94-CE. This, the learned Counsel submitted as an alternati .....

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