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TMI Blog2008 (4) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... g the period 1-4-03 to 30-9-03 - since the final products are exempted, the intermediate products would not be entitled for the benefit of Not. 67/95 – duty on intermediate products for the period 1-4-03 to 30-9-03 is required to be paid - E/1142/2005 - 493/2008 - Dated:- 15-4-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri K.T. Antony, Managing Partner, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rap and circular knitted cotton fabrics" (6002.42 6002.92) with the aid of power. As the said item is not covered by any exemption, the same is chargeable to duty. Revenue proceeded against them for non-payment of duty on the said intermediate products for the period from 1-4-2003 to 30-9-2003. The Original Authority confirmed duty amount of Rs. 3,33,419/-. He had also allowed Cenvat credit of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erabad - 2006 (205) E.L.T. 199 (Tri-Bang.) (ii) Gujarat Sidhee Cement Ltd. v. CCE, Rajkot - 2007 (216) E.L.T. 56 (Tri.-Ahmd.) (iii) Madhukar S.S.K Ltd. v. CCE, Nasik - 2005 (190) E.L.T. 508 (Tri.-Mumbai) (iv) Associated Cement Co. Ltd. V. CCE, Chandigarh - 2006 (206) E.L.T. 329 (Tri.-Del.) 5. We have gone through the records of the case carefully. In this case, the final pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be available to intermediary products when the final product is exempt from the whole of duty leviable thereon or are chargeable to nil rate of duty. In the present case, the final products are exempted for the first clearances upto value of Rs. 100/- lakhs. Therefore, the exemption Notification No. 67/95 will not be available to the intermediary product. When the final product is exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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