2016 (12) TMI 217 - AT - Central Excise

Whether gold bar manufactured by the appellant from Anode Slime/ Dore Anode is eligible to the benefit of exemption Notification 6/2002-CE dated 01.02.2002? - Held that - similar issue decided in the case of CCE, Vadodara vs. Birla Copper Limited 2015 (11) TMI 901 - SUPREME COURT , where it was held that benefit was eligible - appeal allowed - decided in favor of appellant.

Summary

The appeal was filed against Order-in-Appeal No. OIA-COMMR-A-058-VDR-II-2005. The issue was whether gold bar manufactured from Anode Slime/Dore Anode is eligible for exemption under Notification 6/2002-CE. The judgment favored the Appellant based on a Supreme Court ruling in CCE, Vadodara vs. Birla Copper Limited 2015. The impugned order was set aside, and the appeal was allowed with consequential relief as per law.