TMI Blog2018 (12) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... acturer. Appeal dismissed - decided against Revenue. - Appeal No. E/372/2008, E/347/2008 - FO/76737-76738/2018 - Dated:- 5-10-2018 - SHRI V. PADMANABHAN, MEMBER (TECHNICAL) And SHRI S. K. PATI, MEMBER (JUDICIAL) Shri. S. P. Majumdar, Advocate for the Appellant (s) Shri S. Mukhopadhyay, Suptd. (A. R.) for the Revenue ORDER PER BENCH The present appeals are filed by the Revenue against the Order-in- Original No. 103/MP/Denovo/Commr/2008 dated 15/05/2008. M/s. Heavy Engineering Corporation Ltd. (HEC Dhurwa, Ranchi) was engaged in the manufacture of cast articles and Heavy machines. Within the factory, they had a plant to generate Oxygen Gas. M/s. HEC entered into a contractual agreement dt. 03.06.1994 with M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon the following decisions:- (i) Steel Authority of India Ltd. Vs. Commissioner of C. Ex., Raipur, reported in 2016 (334) E.L.T. 661 (Tri.-Delhi). In this case, Tribunal upheld the demand of duty for oxygen gas which was supplied by SAIL to M/s. FSNL who were receiving such oxygen and carrying out manufacture within the factory premises of SAIL. The Tribunal upheld the liability for excise duty on such oxygen supplied within the factory of sale. (ii) Kerala State Electricity Board vs. Collector of Central Excise, reported in 1990 (47) E.L.T. 1962 (Tri.). In this case, the Tribunal upheld the liability for Excise duty on contractor of Electricity Board for the manufacture of RCC poles. (iii) Shree Ranie Gums Chemicals Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which extends the benefit of duty free clearance for captive exemption within the factory. In the present case, it is not in dispute that Oxygen manufactured within the factory of H.E.C. is further consumed captively in the manufacture of other dutiable final products. Inasmuchas, there is no dispute on these facts, we are of the view that the benefit of Notification No. 67/95-CE, will be available for the goods irrespective of who is considered as the manufacturer. 8. We carefully considered the decision of the Tribunal in the case of Steel Authority of India Ltd. Vs. Commissioner of C. Ex., Raipur, reported in 2016 (334) E.L.T. 661, which has been cited by Revenue. The factual aspect in that is entirely different and hence it is distin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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