9911796707
TMI Blog1990 (3) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of manufacturing pulp and man-made fibres the appellant had installed three boilers for generation of steam in the premises of Grasilene Division. The steam generated from one of the boilers is exclusively utilised by Harihar Polyfibres while the steam generated in the other two boilers is consumed in the Grasilene Division. 2. Two show cause notices were issued (one on 11-10-83 for the period from 1-3-1982 to 31-8-1983 and one on 7-1-1984 for the period from 1-9-1983 to 23-11-1983) for demand of duty in respect of steam generated from the boilers. The Asstt. Collector accepted the contention of the appellant, that exemption under Notification 118/75-C.E., dated 30-4-1975 was available in respect of the steam generated from the boil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of India in the Ministry of Finance (D.R. I.) No. 58/75-C.E., dated 1-3-1975, the Central Government hereby exempts goods falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), manufactured in a factory and intended for use in the factory in which they are manufactured, or in any other factory of the same manufacturer from the whole of the duty of excise leviable thereon. Provided that where such use is in a factory of a manufacturer, different from the factory where the goods have been manufactured, the exemption contained in this notification shall be allowable subject to the observance of the procedure set out in Chapter X of the Central Excise Rules: Provided further that nothin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 118/75, learned counsel places reliance on two decisions of this Tribunal in the cases of National Mechanical Works, Calcutta v. C.C.E., Calcutta reported in 1983 (14) E.L.T. 2370 and Hiranyakeshi Sahakari Sakkare Karkhana Niyamit v. C.C.E. reported in 1989 (39) E.L.T. 658. Shri Khaitan submits that the ratio of the above cited cases would apply squarely to the present appeal, as the appellant has satisfied the essential requirements of captive consumption stipulated in the above notification. 6. We have gone through the decisions cited above. In the case of National Mechanical Works, Calcutta v. C.C.E; Calcutta, it was held that non-obtaining of L-6 licence or executing B-8 bond is merely technical non-compliance with the procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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