TMI Blog2017 (12) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 1248 - CESTAT CHENNAI], where it was held that The final products may be made out of the same product or out of different products. Clause (vi) does not contemplate that the manufacturer should manufacture only ‘one final product’ or that if he manufactures only one product that product itself should be both dutiable and exempted. The intermediate products are eligible for benefit of N/N. 67/95-CE as amended - appeal allowed - decided in favor of appellant. - Appeal No. E/597/2010 - Final Order No. 43129 / 2017 - Dated:- 2-11-2017 - Ms. Archana Wadhwa, Member ( Judicial ) And Shri Madhu Mohan Damodhar, Member ( Technical ) Ms. Nancy, Advocate For the Appellant Shri K. Veerabhadra Reddy, JC (AR) For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of Angu Garments Others in Final Order No.42095-42110/2017 dt. 14.9.2017. 3. On behalf of the department, ld. A.R Shri K. Veerabhadra Reddy fairly concedes to the fact that of the said final order. 4. On going through the Tribunal order in Anbu Garments others relied upon supra by the ld. Advocate we do find that the issue in dispute in that matter is on all fours with that in the appeal before us. We find that the Tribunal has gone into detail on the issue. The relevant portions of the said final order are reproduced as under : 7. We have heard both sides and perused the appeal records. We note that the duty liability of the appellants for intermediate goods (processed fabrics) used in the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. The respondent have not even disputed the same. 14.The case set up by the appellant therefore, was that since the exempted goods ('Cement') is cleared by the appellant who is a manufacturer of (a) 'dutiable final products' ('Clinker'); and (b) 'exempted final products' ('Cement') after discharging the obligation prescribed in Rule 6 of the Cenvat Credit Rules, 2001, clause (vi) of the notification applies. In such a case, exemption is available in respect of 'Clinker' which is captively consumed in the manufacture of 'Cement' as per the opening part of the Notification. The Customs, Excise and Service Tax Appellate Tribunal (for short 'CESTAT') has disallowed the exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is neither a requirement of clause (vi) nor a requirement of Rule 6. 8. The learned Authorised Representative contested the application of the above decision and contended that the facts will not apply to the present case. We have carefully considered the said claim. We note that the intermediate products involving both the cases were manufactured and captively consumed by the manufacturer. The final products are exempt on the condition either due to location of the Unit or the turnover of the Unit. In both the cases, the intermediate product is not eligible for exemption as applicable to the final product. Both the parties claimed exemption for the intermediate products in terms of Notification No. 67/1995-CE. As such, we find that f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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