2000 (9) TMI 567

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondent. [Order per : Archana Wadhwa, Member (J)]. Vide the impugned Order, the authorities below have extended the benefit of Notification No. 217/86-C.E., dated 2-4-1986 to Acetylene Gas when used in the manufacture of the dutiable items. However, the benefit has been denied in respect of the Acetylene Gas used captively in the manufacture of machinery parts which are further used .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on to the manufacture of final products which are exempt from the whole of duty of excise leviable thereon or is chargeable to nil rate of duty. Admittedly, the machinery parts used for repair and maintenance of machineries installed in the appellants factory, have not paid any duty. The appellants contention that these machine parts are intermediate goods and not final products, cannot be accep .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n followed, the benefit would be available in respect of Acetylene Gas in terms of the above proviso. We do not find any merits in the above contention of the learned Advocate. The notification grants exemption to the inputs used captively. The proviso extends the scope of such exemption and covers the situation where the use of such inputs is not in the factory of production, but in another fac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X