9911796707
TMI Blog2014 (11) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... . (AR) ORDER Per: P.K. Das; The applicants are engaged in the manufacture of PP sacks and fabrics cleared without payment of duty by availing SSI exemption under Notification No. 8/2003-CE dated 01.03.2003. During the course of manufacture of the final products, PP Tapes or strips were emerged as an intermediate product. There is a demand of duty on PP Tapes or Strips denying the benefit of exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of M/s. Parvenu Industries Ltd. Vs. CCE Tirunelveli - 2007 (215) ELT 281 (Tri.-Chen.), the relevant portion in the case of Parvenu Industries Ltd. (supra) is reproduced as under:- 2.?After examining the records and hearing both sides, we note that the appellants are claiming the benefit of Notification No. 67/95-C.E. in respect of the plastic strips, which were manufactured and captively u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods which are cleared,- (i) to a unit in a Free Trade Zone, or (ii) to a hundred per cent Export Oriented Undertaking, or (iii) to a unit in an Electronic Hardware Technology Park, or (iv) to a unit in a Software Technology Park, or (v) under Notification No. 108/95-Central Excise, dated 28th August, 1995, or (vi) by a manufacturer of dutiable and exempted final products, after discharging t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pressed with the argument advanced by ld. Counsel. However, at this stage, we are not embarking on further interpretation of the Notification. Suffice to say, the appellants have made out prima facie case against the demand of duty. Accordingly, there will be waiver of pre-deposit and stay of recovery in respect of the duty and penalty amounts. 4. In view of the above discussion and following the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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