TMI Blog2018 (5) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... l Versus Commissioner of Central Excise, Meerut-II [2018 (2) TMI 1099 - CESTAT ALLAHABAD], squarely covers the present situation, where it was held that It is undisputed fact that catechin were manufactured by Bareilly Chemicals Pvt. Ltd. and the main appellant used the said goods in the manufacture of their final product. Therefore, by no stretch of imagination use of catechin in the manufacture of Indian Katha can be treated as captive consumption and, therefore, the question of eligibility of main appellant for the benefit of Notification No. 67/1995 does not arise. M/s The Indian Wood Products Co. Ltd. was not liable to pay Central Excise duty on Catechins manufactured by M/s Bareilly Chemicals Pvt. Ltd. - appeal allowed - decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nins. Tannins were not required in Indian Katha. Therefore, Catechins and Tannins were required to be separated from Gambier extract. The work of extracting Catechins from Gambier extract was assigned to Bareilly Chemicals Private Ltd., a registered Private Limited Company having registered office at 7, Lyons Range, Calcutta and having its works at Rampur Road, Bareilly. On receiving Catechins from Gambier extract the main appellant used to mix them with the extract of Khair Wood and manufacture Indian Katha. In addition Cashew Husk was also added to make Indian Katha. It appeared to Revenue that extraction of Catechins from Gambier extract amounted to manufacture. Further, it appeared to Revenue that main appellant was engaged in the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K. K. Damani, Executive Director of M/s The Indian Wood Products Co. Ltd. Further, penalty of ₹ 5,00,000/- was imposed on Shri N. H. Aggarwal, Manager (Quality Control) of M/s The Indian Wood Products Co. Ltd. Aggrieved by the said order, M/s The Indian Wood Products Co. Ltd., Shri Krishna Kumar Mohta, Shri K. K. Damani, Shri N. H. Aggarwal preferred present appeals. Aggrieved by allowing the reduction in value, Revenue also preferred appeal bearing Appeal No.2625/2012. 3. Heard the ld. Counsel for the main appellant. He has submitted that the issue is no more res-integra in so far as the liability of M/s The Indian Wood Products Co. Ltd., is concerned for suffering Central Excise duty on the goods in question since for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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