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TMI Blog2017 (12) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 dated 23rd November 2009 of Commissioner of Central Excise & Customs (Appeals), Nagpur has been assailed by M/s Ultra Tech Cement Ltd for upholding the order of the lower authority which denied them the benefit of exemption available in notification no.4/2006-CE dated 1st March 2006. Appellant cleared their own final products, i.e. cement, on payment of Central Excise duty of Rs. 400/- per metri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant was computed as Rs. 3,32,484/- with the application of the standard rate of duty of Rs. 600/- per tonne. 3. None appeared on behalf of the appellant. Heard the Learned Authorised Representative who reiterated that captive consumption is not a sale and hence retail sale price intended by the notification is not available to appellant. 4. In their written submissions it is contended, on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise, Trichy [2009 (238) ELT 655 (Tri.-Chennai)] also accept the claim for eligibility to have self-consumption at par with sale to another entity. 5. The question that arises for determination is whether self-consumption of manufactured goods would be tantamount to captive consumption, and consequently, whether a separate treatment is warranted for such transaction. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been issued under section 5 of Central Excise Act, 1944 with intent to prescribe effective rates of duty for clearance of goods specified therein and is to be applied to achieve that intent. There are notifications that pertain to the manner of computing assessable value of goods that are required to be declared in accordance with the mode prescribed in section 4A of Central Excise Act, 1944. Appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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