9911796707
TMI Blog2017 (12) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... stries Ltd. Versus CCE, Tirunelveli [2017 (5) TMI 135 - CESTAT CHENNAI], where it was held that 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 - demand set aside - appeal allowed - decided in favor of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not eligible for the exemption benefit as per Notification No.67/95, as the final products are cleared without payment of duty by availing SSI exemption benefit. A show cause notice was issued raising the above allegations and proposing to recover duty, interest and also imposing penalties. After adjudication, the original authority confirmed demand, interest and imposed penalty. In appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Final order No.40435/2017 dt.07.03.2017 in Appeal No.E/991/2006. 3. Ld. A.R Shri S. Govindarajan reiterated the findings in the impugned order. 4. Heard both sides. Identical issue whether the appellants are eligible for the benefit of Notification No.67/95-CE on intermediate products which are captively consumed had come up for analysis in the case relied upon by the counsel. The rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification. It is mandate of the notification that when conditions attached to column 2 and 3 of the Table appended to the Notification are satisfied, grant of the notification is undeniable. At this stage, Revenue says that the appellant should be denied under the proviso to the notification. Such contention fails to get appreciation for the reason that the goods are neither exempt nor subj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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