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TMI Blog2017 (12) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... tegorical evidence to support the claim of the Revenue that the PVC compound manufactured by Unit No.2 was cleared to Unit No.1 - manufacture of footwear at Unit No.2 itself could not be discounted as no contrary evidence was brought forth by the Revenue - appeal dismissed - decided against Revenue. - Excise Appeals No.83-84 of 2011 - A/57249-57250/2017-EX[DB] - Dated:- 17-10-2017 - Shri Dr. Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the purchased raw materials to make PVC compound which was cleared back to Unit No.1 for further manufacture of shoes. The Revenue held that PVC compound blend arising as a intermediate product is not consumed captively and thus duty liability will arise on its clearance. On this issue, proceedings were initiated against the respondent to demand and recover Central Excise duty paid on PVC compo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order erred in arriving at the finding contrary to the evidence. 3. The learned Counsel appearing for the respondents submitted that there is no evidence regarding violation of any provisions of law by Unit No.2. Their registration with the Sales Tax Authorities has been verified and the same was mentioned in the original order itself. Further, even otherwise if the raw materials ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounds of appeal by the Revenue rather reiterates the original order without categorically disputing the findings in the impugned order. We also note the claim of the respondent for Notification 83/1994-CE dated 11/04/1994 has got force in the facts of the case. On careful consideration of the impugned order and the grounds of appeal, we find no justifiable reason to interfere with the findings rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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