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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 ..... red in ‘packaged form’. The goods cleared in ‘packaged form’ are covered by sl. no. 1A of the said notification - benefit cannot be denied - appeal allowed - decided in favor of appellant. - E/289/2010 - A/90644/17/SMB - Dated:- 10-11-2017 - Shri C J Mathew, Member (Technical) None for the appellant Shri M.K. Mall, Asstt. Commissioner (AR) for the respondent ORDER Order-in-appeal no.SR/274/NGP/2009 dated 23 rd 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 1 st March 2006. Appellant cleared their own final p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia Cements Ltd v. Commissioner of Central Excise [2016-TIOL-147-CESTAT-MAD] wherein it is held that benefit of notification is available even when the manufacturer uses cement for execution of civil work in their own factory. The other decision cited by the appellant viz. Heidelberg Cement (India) Ltd v. Ultra Tech Cement Ltd v. Commissioner of Central Excise [2014-TIOL-1433-CESTAT-MUM], Ambuja Cements Ltd v. Commissioner of Central Excise, Raipur [2017-TIOL-189-CESTAT-DEL], Commissioner of Central Excise, Bangalore - II v. Mysore Cements Ltd [2010 (259) ELT 30 (Kar.)] and Grasim Industries Ltd v. Commissioner of Central Excise, Trichy [2009 (238) ELT 655 (Tri.-Chennai)] also accept the claim for eligibility to have self-consumptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erely because it has reference to sale price, does not mandate the condition of sale which may be relevant in a notification issued under section 4A of Central Excise Act, 1944. 7. It is not reasonable to forbid the commercial exploitation of a manufacturer s products for its own use. As long as the liability to duty that crystallises on a like transaction with another entity is discharged, there is no scope for a different treatment. 8. On a perusal of the exemption notification the benefit of which was availed by the appellant, it would appear that the disputed rate of duty applies to goods other than those cleared in packaged form . The goods cleared in packaged form are covered by sl. no. 1A of the said notification. The claime ..... X X X X Extracts X X X X X X X X Extracts X X X X
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