2011 (1) TMI 294

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..... 06.90 and 7207.90 were exempted from the applicability of the exemption notification – Appellant claim the benefit of the said exemption notification, show cause notice dated 17.09.2003 came to be issued to the appellants which was sought to be contested by the appellants - appellant was not entitled for the benefit of the exemption notification – Appeal dismissed - E/390/2006 - 106/2011-EX(PB) .....

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..... Chapter sub-heading no.7206.90 of the First Schedule to the Central Excise Tariff Act, 1985. The appellants had been working under the Compounded Levy Scheme during the period from 1.9.97 to 31.3.2000. The Notification No.67/95-CE dated 16.03.95 exempted specified excisable goods from payment of duty in relation to the items consumed captively in the factory of production. The said notification wa .....

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..... issioner (Appeals). 5. Plain reading of the said exemption notification discloses that the inputs used in the manufacture of ingots and billets of non-alloy steel classifiable under sub-heading No.7206.90 and 7207.90 of the Schedule to the said Act are excluded from availment of the benefit of exemption under the said notification. The fact that the appellants are manufacturing ingots of non-a .....

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