9911796707
TMI Blog1988 (9) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... orti, J.D.R., for the Respondent. [Order per : K. Prakash Anand, Member (T)]. - In this case, the whole issue is whether appellants are entitled to the benefit of Notification No. 201/79, dated 4-6-1979, which exempts all excisable goods on which duty of excise is leviable and in the manufacture of which any goods falling under Item No. 68 of Central Excise Tariff (hereafter GET) , have been us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raw material was used, were fully exempted from duty and that the intermediate product was not used within the factory for manufacture of dutiable finished goods. 3. We have heard Shri K.K. Banerjee, advocate on behalf of the appellants and Shri L.C. Chakraborti, JDR on behalf of the department. 4. At the very outset, the learned advocate says that the point at issue is fully covered in appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit, as they failed to file the necessary declaration. He reiterates the stand taken by the lower authority that the raw material should be directly used in dutiable finished goods as the pre-condition to availing of credit of duty on such raw material. As an alternative plea, it is submitted that if it is held that such credit of duty is admissible then the matter may be remanded so that the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation would be available even if the manufacture of the final product is in a factory different from the factory in which the raw materials are consumed so long as both belong to the same manufacturer and it is possible to establish to the satisfaction of the authorities that the duty paid raw material has been consumed fully in the resultant final product. It was also held by the Tribunal that so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressed by the point made by the learned JDR that should orders of this Bench be in favour of the appellants, then the matter may be remanded so that the department is able to undertake the necessary verification of this claim. 10. While setting aside the orders of the lower authority, we, therefore, remand the matter to the Assistant Collector for grant to the appellants the benefit of Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
