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TMI Blog2017 (12) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER The appellants are engaged in the manufacture of PP sacks / fabrics and sacks and are registered with Central Excise Department. During the course of manufacture of PP sacks / fabrics, PP tapes and stripes emerges as intermediate product goods, which are captively consumed in the manufacture of final products. With effect fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were captively consumed in the manufacture of finished products. Department seeks to demand duty alleging that intermediate product was specifically excluded from the coverage of the notification by Sl. No.(viii) of the Annexure to notification. She submitted that notification 67/95 did not bar availing of exemption for said intermediate products. If duty is demanded on intermed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from record that what was the input used by the appellant for manufacture of woven sacks was PP strips manufactured in its own factory and that was input for the final products ie., woven sacks. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , appeal is allowed." Further, similar issue had come up for decision before the Tribunal in the case of Priya Hosieries and Others vide Final Order No.42095-42110/2017dt. 14.09.2017. Applying the ratio of the decisions in the above cases we hold that the demand is unsustainable. Impugned order is set aside. Appeal is allowed with consequential relief, if any, as per law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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