9911796707
TMI Blog2004 (4) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... er : V.K. Agrawal, Member (T)]. The issue involved in this Appeal filed by M/s. Maize Products is whether the benefit of exemption under Notification No. 5/99-C.E. is available to the goods manufactured by them. 2. Shri Jitender Singh, learned Advocate submitted that the Appellants manufacture Maize, Starch, dextrose, anhydrous dextrose, liquid glucose, sorbitol solution and modified starc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for production of a Certificate regarding the use of the product such a condition should have been put in the Notification and an Authority competent to issue such a certificate would have also been prescribed in the Notification; that in all other notifications providing for such a Certificate, the Authority for issuing such a Certificate is also prescribed. In this regard, the learned Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untering the arguments, Ms. Charul Baranwal, learned Senior Departmental Representative submitted that the goods falling under sub-heading 1703.90 are exempted from payment of duty if the goods are intended for use in the manufacture of goods other than Alcohol; that when the exemption has been provided to a product when it is used or not used in the manufacture of a particular goods, the question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication. It is, therefore, evident that the exemption is available to the Appellants and no condition has to be satisfied by them. The Central Government has not specified that the Appellants has to satisfy the Department that the goods cleared by them availing the said exemption are for use in the manufacture of goods other than alcohol. The burden is cast on the Department, if they want to disal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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