2000 (11) TMI 364

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....the Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Lakshmi Automatic Looms Works Ltd., the Collector of Central Excise (Appeals) had held as under :- "I have examined the appeal papers. The first point for consideration is whether parts and components captively used in the manufacture of looms which are subsequently cleared to 100% EOUs without payment of....

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....oreign run to coastal run and consumed in coastal run. Thus, the amending notification extended the exemption to the retained Furnace oil consumed during coastal run within the spirit of the parent notification. In the present case, the benefit of Notification 217/86 has been specifically given to these goods used in the final product which are cleared on payment of duty. This benefit has been inc....

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....inputs used in the manufacture of final products which are exempted from payment of duty of excise. Here, the wordings of the Notification No. 217/86 are quite specific, in as much as the goods captively consumed would not be exempted from payment of duty, if the final products are chargeable to nil rate of duty. Thus the Assistant Collector is correct in holding the captively consumed goods, used....

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....the same. As the matter is very old and as according to Ld. DR, it is already covered by the Larger Bench decision, we proceed to deal with the matter on merits after hearing the departmental representative. 4. The operative part of impugned Order-in-Appeal has already been extracted above. The Collector of Central Excise (Appeals) with regard to plea of marketability had correctly held th....