2016 (12) TMI 217 - AT - Central Excise

Appeal allowed in favor of Appellant based on Supreme Court ruling, setting aside impugned order and providing relief.

The appeal was allowed in favor of the Appellant based on a Supreme Court ruling, setting aside the impugned order and providing consequential relief as ... Whether gold bar manufactured by the appellant from Anode Slime/ Dore Anode is eligible to the benefit of exemption Notification 6/2002-CE dated 01.02.2002? - Held that: - similar issue decided in the case of CCE, Vadodara vs. Birla Copper Limited [2015 (11) TMI 901 - SUPREME COURT], where it was held that benefit was eligible - appeal allowed - decided in favor of appellant. The appeal was filed against Order-in-Appeal No. OIA-COMMR-A-058-VDR-II-2005. The issue was whether gold bar manufactured from Anode Slime/Dore Anode is eligible for exemption under Notification 6/2002-CE. The judgment favored the Appellant based on a Supreme Court ruling in CCE, Vadodara vs. Birla Copper Limited 2015. The impugned order was set aside, and the appeal was allowed with consequential relief as per law.