9911796707
TMI Blog2014 (11) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ediate product (covered by the expression ‘input’ vis-a-vis final product) where the final product is exempt from the whole of the duty of excise or additional duty of excise or chargeable to ‘nil’ rate of duty. It is submitted that a final product specified under SSI Notification is not one exempt from ‘the whole of the duty of excise’ or chargeable to ‘nil’ rate of duty. It is also pointed out t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emerged as an intermediate product. There is a demand of duty on PP Tapes or Strips denying the benefit of exemption under Notification No. 67/95-CE dated 16.03.95, on the ground that the final product was cleared without payment of duty. 2. After hearing both the sides and on perusal of the records, we find that the main contention of the Ld. AR on behalf of the Revenue is that the basic condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of Notification No. 67/95-C.E. in respect of the plastic strips, which were manufactured and captively used in the manufacture of plastic sacks. The case of the Revenue is that, as the strips were used in the manufacture of sacks which were exempt from payment of duty under the SSI Notification, the benefit of Notification No. 67/95-C.E. would not be available to the assessee. This claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and exempted final products, after discharging the obligation prescribed in [Rule 6 of the Cenvat Credit Rules, 2001.] Ld. SDR has reiterated this case. Ld. Counsel for the appellants has made an endeavour to construe the above proviso to be meaning that the benefit of the Notification is not available to the intermediate product (covered by the expression input vis-a-vis final product) where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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