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TMI Blog2009 (2) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Bench]. This is an appeal filed by the Department against the order of the Commissioner (Appeals) No. IND-I/331/04 dated 11-8-2004. 2. None appeared for the respondents. Heard the learned DR. 3. The relevant facts, in brief, are as follows : (1) The respondent is procuring inputs like tungsten wire, Molywire, graphite, ammonia gas, nitrogen gas etc. They manufacture intermediate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were exempted, they have paid an amount of 8% of the value of such wires and filaments for having not maintained separate accounts for the inputs used in such exempted products. He has also held that the assessee has not taken any credit on Nitrogen gas which is used for filling the bulbs. Accordingly, he allowed the appeal. 4. Learned DR submits that the filaments are intermediate products and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitrogen gas which is used in both the section namely filaments/wire and bulb section. However, the Appellants have stated that when the filaments were cleared captively for the manufacture of bulbs, they had availed exemption under Notification No. 10/96 dated 23-7-1996. I find that this Notification, provides full exemption to certain products which are used captively in the factory of producti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellants. Accordingly, concessional rate of 8% of duty paid (in PLA) by the Appellants on clearance of bulbs in terms of Notification No. 10/2002 dated 1-3-2002 is also in order in as much as no credit has been availed on the inputs used in the manufacture of bulbs. Further as pointed out by the Appellants, the Assistant Commissioner of Pithampur Division vide Order-in-Original No. 341/2003 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit on common inputs but have not maintained separate accounts. He has also held that they have not taken credit on other inputs used in the bulbs. Therefore, his finding that no credit on duty paid on any input has been taken as credit in relation to bulbs manufactured is legally correct. It cannot be held that the intermediate products are not excisable goods and that they are not exempted. Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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