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TMI Blog2005 (4) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... arna, JDR, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. This appeal is filed by the appellants against the order of the Commissioner of Central Excise, Kolkatta-VII challenging his finding that they are not eligible for exemption on PET bottles which are used by them for filling and storage of aerated water and subsequent clearance thereof. 2. Shri R. Rajagopalan, ld. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduction as capital goods or goods which are specified as inputs in the table to the said notification for manufacture and use in factory of production in relation to manufacture of final products specified in Col. 3 of the said Table. The only condition in the notification is that the finished goods in which the inputs are used should not be exempted from the whole of the duty of excise leviable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are exempt from the whole of duty of excise leviable thereon or are chargeable to nil rate of duty. Since the finished goods remained non-duty paid, the condition remained un-fulfilled. The Commissioner has further given a finding that the purpose of Notification No. 67/95-C.E. was that if the finished goods are dutiable, the captively consumed goods should be exempted and vice versa i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ished goods i.e. aerated waters, which is filled in these bottles, should be cleared on payment of duty. Shri R. Rajagopalan, ld. Advocate pleaded that the aerated water was cleared on payment of duty under Section 4A of the Central Excise Act. However, we find that the Commissioner has not given a clear cut finding on this issue, Ld. Advocate also could not find from the record available before u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the circumstances, we remand the case back to the Commissioner for verification whether the aerated water which were filled in the PET bottles was cleared on payment of duty or not and to decide the issue afresh regarding eligibility of benefit of Notification No. 67/95-C.E. in respect of the PET bottles used for filling aerated waters. Ordered accordingly. Order dictated pronounced in ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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