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TMI Blog2016 (10) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... : - The said goods were packed in unit containers is an accepted fact but at the same time due to exigency i.e. shortage of the said goods, respondent consumed the goods which were manufactured and put up in 20 kgs. Corrugated boxes for captive consumption. - though the goods were intended to be cleared outside the factory, due to shortage of milk and milk products, respondent consumed the same within the factory premises. - there is no dispute that the goods were consumed within the factory premises and as such it cannot be said that there was no exemption available on the said products for captive consumption as notification no. 67/95 does not carve out any exception. It is seen that the inputs and final products in this case are both spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance. The matter travelled up to Tribunal in the first round of litigation and the Tribunal vide order No. A/777/WZB/2004-C-II dated 25/08/2004 remanded the matter back to the adjudicating authority to reconsider the issue. In the denovo proceedings the adjudicating authority confirmed the demands raised by recording a finding that the goods were packed in unit containers and were branded and were intended for sale, hence having consumed captively duty liability arises. On appeal, the first appellate authority has set aside the impugned order and allowed the appeal filed by the assessee. 4. The grounds of appeal taken by Revenue against the order is summarized herein below: (a) The Commissioner (Appeals) in the impugned order has fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consumption. We find strong force in the submissions made by the Learned Counsel that though the goods were intended to be cleared outside the factory, due to shortage of milk and milk products, respondent consumed the same within the factory premises. We find that there is no dispute that the goods were consumed within the factory premises and as such it cannot be said that there was no exemption available on the said products for captive consumption as notification no. 67/95 does not carve out any exception. We find that the first appellate authority has recorded correct findings which we reproduce: "The stand of the department that during the disputed period June 98 to July 98 no exemption was available on the products viz. Skimmed Milk ..... X X X X Extracts X X X X X X X X Extracts X X X X
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