9911796707
TMI Blog2000 (11) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... Ram, Member (T)]. In this appeal filed by M/s. Lakshmi Automatic Looms Works Ltd., the Collector of Central Excise (Appeals) had held as under :- I have examined the appeal papers. The first point for consideration is whether parts and components captively used in the manufacture of looms which are subsequently cleared to 100% EOUs without payment of duty prior to 1-3-92 i.e. issue of No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in coastal run. Thus, the amending notification extended the exemption to the retained Furnace oil consumed during coastal run within the spirit of the parent notification. In the present case, the benefit of Notification 217/86 has been specifically given to these goods used in the final product which are cleared on payment of duty. This benefit has been incorporated for goods cleared to free tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products which are exempted from payment of duty of excise. Here, the wordings of the Notification No. 217/86 are quite specific, in as much as the goods captively consumed would not be exempted from payment of duty, if the final products are chargeable to nil rate of duty. Thus the Assistant Collector is correct in holding the captively consumed goods, used in the manufacture of final product cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to Ld. DR, it is already covered by the Larger Bench decision, we proceed to deal with the matter on merits after hearing the departmental representative. 4. The operative part of impugned Order-in-Appeal has already been extracted above. The Collector of Central Excise (Appeals) with regard to plea of marketability had correctly held that as the parts of looms were sold as replacement parts, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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