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TMI Blog2017 (5) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... notification is undeniable - The input was thereby an intermediate manufactured in the factory of the appellant and was not at all covered by the barring clauses contained in (i), (ii) and (iii) and (iv) of Col.2 of the Table appended to the N/N. 67/95-CE dated 16.03.1995 - benefit allowed - appeal allowed - decided in favor of appellant. - E/991/2006 - 40435/2017 - Dated:- 7-3-2017 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri S. Murugappan, Adv., For the appellant Shri L. Paneerselvam, AD\C (AR), For the respondent ORDER Per: D.N. Panda The only dispute in this appeal is whether the intermediate PP strips manufactured by the SSI appellant falling under Chapter 38 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same in the manufacture of the final product in the same factory that entitles the appellant to get the benefit of Notification No.67/95-CE. Contentions of the appellant flows from the said notification which reads as under: Notification No.67/95-CE dated 16 Mar. 1995 Capital goods and inputs captively consumed within the factory of production In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts - (i) capital goods as defined in rule 57Q of the Central Excise Rules, 1944 manufactured in a factory and used within the factory of production; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) (2) (3) 1. All goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely, - All goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely, - (i) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act; (i) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act; (ii) goods classifiable under heading Nos. 36.05 or 37.06 of the Schedule to the said Act; (ii) goods class ..... X X X X Extracts X X X X X X X X Extracts X X X X
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