9911796707
TMI Blog2011 (2) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of the finished goods falling under Chapter 68 of the Tariff and that it has not filed monthly returns as specified by the Commissioner of Central Excise, with the Deputy Commissioner or the Assistant Commissioner of Central Excise, as the case may be, in charge of the unit at Thimmapur - Decided in favor of the assessee - E/1077/2010 - 210/2011, - Dated:- 14-2-2011 - S/Shri S.S. Kang, P. Karthikeyan, JJ. Shri V.J. Sankaram, Advocate, for the Appellant. Shri D.P. Nagendra Kumar, Jt. CDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. This application filed by M/s. Hyderabad Industries Ltd. seeks waiver of pre-deposit of demand of Rs. 5,06,39,771/- being the exemption found to have been wrongly av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by weight of fly-ash and phospho-gypsum. This claim is reflected in the impugned order and not denied. 3. The case of the Revenue as explained by the learned Jt. CDR is that the exemption is applicable in terms of the Notification if in the manufacture of final products the assessee used not less than 25% by weight of fly-ash or phospho-gypsum. In the case of Thimmapur unit, as per the records maintained by the assessee, total quantity of fly-ash or phospho-gypsum used is less than 25% by weight of the aerocon panels cleared. It is the submission that in view of these facts, the final products involved and cleared by Thimmapur unit in the material period were not eligible for exemption availed by the assessee. The impugned order has righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Central Excise having jurisdiction may specify in this behalf, for receipt and use of fly-ash or phospho-gypsum or both, in the manufacture of all goods falling under Chapter 68 of the First Schedule and files a monthly return in the form and manner, as may be specified by such Commissioner of Central Excise, with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction. We find that the Revenue has no case that the assessee has not maintained account in the manner prescribed by the jurisdictional Commissioner of Central Excise for receipt and use of fly-ash or phospho-gypsum in the manufacture of the finished goods falling under Chapter 68 of the Tariff and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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