TMI Blog2018 (11) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... .Ltd. Vs CCE Raipur [2017 (4) TMI 276 - CESTAT NEW DELHI], where it was held that, the exclusion made under sub-clause (vii) of sub-rule (6) of Rule 6 of CCR, 2004 read with proviso to N/N. 67/95 makes it clear that the exemption for captive consumption of intermediate products has been correctly claimed by the appellant in the present case - appeal allowed - decided in favor of appellant. - Appeal No.: E/41854/2018 - Final Order No. 42763/2018 - Dated:- 31-10-2018 - Shri P. Dinesha, Member (Judicial) Ms. Meghna Arvind, Advocate for the Appellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER The appellant is engaged in the manufacture of Industrial Valves, Gaskets, etc., and are availing CENVAT Credit on capi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing, Ld. Advocate submitted that the issue involved in this case is no more res integra as the same has already been considered and laid to rest by this very Bench of the CESTAT in the appellant s own case for an earlier period, in Appeal No. E/40310/2018 wherein this Bench vide its Final Order No. 42658/2018 dated 23.10.2018 has ruled in favour of the assessee. 4. Per contra, Ld. AR supported the findings of the lower authorities. 5. I have heard the rival contentions, perused the documents placed on record and have also gone through the above Order referred to during the course of arguments. 6. On a careful consideration of the Order (supra) of this Bench in the appellant s own case, I find that this Bench after cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therein is not applicable to the inputs used in or in relation to the manufacture of exempted final products cleared by a manufacturer of such exempted final products as well as dutiable final products. In other words, where the manufacturer manufactures both dutiable and exempted final products and uses the inputs in question in the manufacture of the exempted final products, he is entitled to the benefit of exemption from payment of duty on such inputs in terms of the opening paragraph of the Notification. This right is not hit by the opening portion of the proviso to the Notification as the manufacturer is squarely covered by the exception carved out of the proviso vide clause (vi) under the proviso. The Department, it appears, would lik ..... X X X X Extracts X X X X X X X X Extracts X X X X
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