9911796707
TMI Blog1995 (12) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Central Excise and Customs, Bhubaneshwar. As in both these appeals, issue of duty liability of ferro alloys is concerned, they were heard together and are being disposed of by this common order. 2. The matter was heard on 15-11-1995 when Shri A.N. Haksar, ld. Sr. Advocate with Shri R. Sudhendra and Shri Gopal Prasad, Advocates appeared for the appellants. Shri G.D. Sharma, JDR appeared for the respondents. 3. The matter in both these cases relates to the duty liability on ferro alloys and whether the goods in question were manufactured with or without the aid of power. The ld. Sr. Advocate stated that they had produced ferro alloys by the Alumino Thermic Process and in this process, use of power is not required and that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. JDR reasoned that it could not be said that the ferro alloys were produced without the aid of power. He also referred to the findings of the Collector who had adjudicated the matter that power was used in blowers, hoist etc. He pleaded for the acceptance of the orders passed by the Collector. 5. We have carefully considered the matter. It is admitted that the appellants are manufacturing ferro alloys by Alumino Thermic Process. Under Exemption Notification No. 209/83-C.E., dated 1-8-1983, ferro alloys enjoy `nil rate of Central Excise duty if manufactured without the aid of power and employing the Alumino Thermic or Thermit appliance. This exemption itself shows that ferro alloys could be manufactured without the aid of power. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide amending Notification No. 216/85, dated 7-10-1985, exemption was provided if ferro alloys were manufactured by employing the Alumino Thermic or the Thermit process irrespective of whether power is used or not. 8. There is nothing on record to show that the ferro alloys are not used in the iron and steel industry. The use of power for activities not related to the manufacturing process cannot be the ground for denying the exemption. 9. Taking all the relevant considerations into account both the appeals are allowed . The appellants have also contended that a part of the demand is also hit by limitation. As we have come to a decision that the goods were otherwise eligible for exemption under the relevant exemption notification, we a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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