9911796707
TMI Blog2016 (9) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... 06/02-CE. We also hold that the said two exemption notifications are not correlated under any provisions of the Act or the Rules. Further, the order of Ld. Commissioner (Appeals) is vitiated as he has wrongly concluded that 36.5 MT of core pipes have been captively consumed, whereas the fact is that neither the core pipe is intermediate product nor it can be said to be captively consumed, as first Kraft paper comes into existence and thereafter, from Kraft paper, core pipe is manufactured for packing purposes. Further, the appellant have included the weight of core pipe in the weight of paper cleared. Therefore, the impugned order is set aside. - Decided in favour of appellant - E/2643/07 - Final Order No. 70529/2016 - Dated:- 5-7-2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and was also used for manufacture of core pipe which was used for packing of Kraft paper. 2.4 The show cause notice dated 5.05.2006 was issued alleging that the appellant have manufactured and consumed 36.55 MT core pipe as input for captive consumption without payment of duty. The goods cleared, i.e., core pipe, was valued at ₹ 5,26,750 involving central excise duty amounting to ₹ 84,280/-, the said SCN was issued as it appeared to Revenue that on the core pipes manufactured and captively used, the duty was payable as benefit of notification No. 67/95-CE was not available when final goods were cleared without payment of duty. As the appellant had cleared Kraft paper without payment of duty under Notification No. 06/2002-CE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant have not claimed benefit of exemption under the Notification No.67/95-CE nor they have concurrently established that core pipe is not intermediate goods unlike the departments averment. Thus, holding core pipe to be intermediate product held that the appellants are liable to tax in terms of notification No. 67/95-CE. It was also held that core pipe being a complete final product will be subject to duty even it not sold and used captively within the same factory. 4. Being aggrieved, the appellant is before this Tribunal on the ground that the order of the Ld. Commissioners (Appeals) is vitiated as it seeks to impose Notification No. 67/95-CE on the appellant, under which the appellant have not claimed any benefit. Thus, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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