TMI Blog2018 (9) TMI 1711X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty for clearance of cement marked with MRP. Sl.No.1C prescribes a higher rate of duty for cement other than retail sales. In the present case, the cement bags marked with MRP have not been sold in retail. The identical issue has been considered by the Single Member Bench of the Tribunal in the case of M/s. Ultra Tech Ltd. [2017 (12) TMI 1299 - CESTAT MUMBAI], where it was held that On a perusal of the exemption notification the benefit of which was availed by the appellant, it would appear that the disputed rate of duty applies to goods other than those cleared in ‘packaged form’. The goods cleared in ‘packaged form’ are covered by sl. no. 1A of the said notification and benefit allowed. The benefit of Sl.No.1A of the Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for captive consumption will not be entitled to the benefits of Notification No.4/2007 [Sl.No.1A]. Accordingly, in respect of the orders in Appeal Nos.E/00520, 00521/2010, the lower authority ordered for payment of duty at rates as prescribed under Sl.No.1C. 3. In respect of the appeal filed by Revenue in Appeal No.E/00346/2012, the dispute was whether captively consumed cement bags are liable for payment of duty in terms of Sl.No.1C of the notification above or whether the assessee will be liable to pay excise duty at tariff rates. The lower authority in that case, ordered payment of duty in terms of Sl.No.1C of the notification. Against such decision, the department is in appeal with the plea that the appellant is liable to pay duty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Single Member Bench of the Tribunal in the case of M/s. Ultra Tech Ltd. (supra). The view expressed by the Tribunal are reproduced below for ready reference: 5. The question that arises for determination is whether self-consumption of manufactured goods would be tantamount to captive consumption, and consequently, whether a separate treatment is warranted for such transaction. The scheme of Central Excise Act, 1944 envisages captive consumption as a facility extended to manufacturers who being liable to duty of excise on manufacture, are excluded from the liability if such manufactured goods are inputs for other manufacture of goods subject to compliance with prescribed procedure. Such a privilege is not in contention. It would, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared in packaged form . The goods cleared in packaged form are covered by sl. no. 1A of the said notification. The claimed benefit cannot be denied. 8. On the other than, in the case of M/s. ACC, among many issues considered and decided by the Tribunal, one issue was clearance for self-use of cement. But issue before the Division Bench of the Tribunal, was whether for such self-clearance duty was required to be paid at tariff rate or in terms of Sl.No.1C of the Notification, which deals with clearance other than retail sale. The Tribunal held that there is no justification to charge tariff rate of duty but the benefit of Sl.No.1C may be extended. 9. The facts in the case of departmental appeal are identical to the above and the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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