2017 (6) TMI 527

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..... . This appeal is filed against OIA No.KKS/505/DAMAN/2008, dt.22.12.2008, passed by Commissioner (Appeals), C.Ex. & S.Tax, Daman. 3. Briefly stated the facts of the case are that during the period from April 2007 to January 2008, the Appellants had manufactured and cleared the excisable goods viz. Lidoncaine USP/HCL falling under Chapter sub-heading No.29.24 of Central Excise Tariff Act, 1985 on p .....

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..... under bond and remaining clearances were for home consumption. It is his contention that from the very beginning, the Appellant had challenged the allegation of the Department that the product Lidoncaine USP/HCL is used as Anaesthetics only, but it has been their contention that the said product is multi-functional product and the clearances made by them for home consumption was to one M/s Search .....

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..... exempted goods is inadmissible. In support of his contention, he referred to the decision of the Tribunal in the case of Castleton Tea Co.(P) Ltd Vs CCE Kolkata-II - 2016 (340) ELT 610 (Tri-Kol.) and Suryamitra Exim Pvt. Ltd. Vs CCE Guntur - 2012 (283) ELT 504 (Tri-Bang). Further, he has submitted that the sub-rule (6)(v) of Rule 6 of CCR, 2004 is not applicable to the present case. 6. In his re .....

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..... es of goods for home consumption is concerned, I find that from the very beginning, the Appellants have been claiming that the product is non-Anaesthetics and in support, they have placed end-use certificate from their customer. Also, I find from the records that the Appellant tried to make out a point before the Adjudicating Authority in support of their case that necessary sample of the product .....

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..... n accepted by the Department, the CENVAT Credit availed need not be reversed even if the activity does not amount to manufacture subsequently. 8. In these circumstances, I do not find any merit in the impugned order and accordingly the same is set aside and the appeal is allowed with consequential relief, if any, as per law. (Dictated and pronounced in the open court)
Case laws, Decisions, J .....

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