SHANTILAL DOSHI PVT. LTD. Vs. CCE

JUDGEMENT

(1.) Appeal taken up for disposal, after waiving deposit, with the consent of both sides.

(2.) In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the finding of the Assistant Commissioner in the order impugned before him, that the appellant was liable to pay duty on the intermediate products that it manufactured on which it utilised in the manufacture of the final product in the same factory.

(3.) The counsel for the applicant contends that each of the intermediate products which is manufactured is specified in the table to notification 1/93 and each of them therefore is entitled to the exemption contained in that notification. He says further that the Chapter VI of the Explanation to the notification provides that in computing the aggregate value of the products for the purpose of exemption, the value of intermediate product manufactured and captively consumed of goods manufactured and used in the further finished goods shall not be taken into account. Cumulatively therefore no duty is payable on any quantity of goods specified in the notification that the appellant manufactured and utilised in the further manufacture of the finished goods. He contends that the trade notice 148/95 dated 21.12.1995 of the Commissioner of Central Excise, Cochin explains this position. This is also the view taken in the Tribunal's decision in J.G. Engineers v. CCE , which has been followed in Ramuka and Bhageria Cement Pvt. Ltd. v. CCE .