9911796707
TMI Blog2012 (9) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 9 to 20 of the Central Excise Tariff Act, 1985 are included for the benefit of notification No.8/2006 - matter is remanded back to first appellate authority to reconsider the issue afresh. - E/1237/11 - Final Order No. A/1161/2012-WZB/AHD - Dated:- 1-8-2012 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, JJ. For Appellant : Shri S.J. Vyas, Adv For Respondent : Shri M. Kutty, A.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turing of the biscuits, appellant also has to manufacture sugar syrup, as a requirement, for manufacture of biscuits. It is his submission that the said sugar falls under chapter 17 of the Central Excise Tariff Act, 1985. He would submit that the first appellate authority has held against the appellant only on the ground that benefit of notification No.8/2006 is not applicable to the products whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um which was not brought to his notice. 6. On careful consideration of the submissions made by both sides, we find that the entire issue revolves around the fact that whether the appellant is eligible for the benefit of SSI exemption under Notification No.8/2006-CE dated 01.03.06 on the intermediate products i.e. sugar syrup that comes into existence during the manufacture of biscuits. The sai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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