WHITE MACHINES Vs. COMMISSIONER OF CENTRAL EXCISE, DELHI

JUDGEMENT

(1.) Assessee-appellant (hereinafter referred to as the assessee ) claimed the C.I. Chilled Rolls being manufactured by the appellant under chapter heading 84.37 which in turn is exempted from the payment of excise duty vide exemption Notification No.56/95-CE dated 16.3.1995.

(2.) A show cause notice dated 27th September, 1996 was issued to the assessee alleging that the assessee first manufactures C.I. castings which are later on captively consumed for producing the C.I. Chilled Rolls; that since the assessee was producing intermediary product, it was liable to pay the excise duty on the C.I. castings under chapter heading 7207.10.

(3.) The adjudicating authority in its order dated 29.1.1999 recorded a finding to the following effect: