2000 (9) TMI 567

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....ellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide the impugned Order, the authorities below have extended the benefit of Notification No. 217/86-C.E., dated 2-4-1986 to 'Acetylene Gas' when used in the manufacture of the dutiable items. However, the benefit has been denied in respect of the 'Acetylene Gas' used captively in the manufact....

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....ification shall apply to inputs used in or in relation to the manufacture of final products which are exempt from the whole of duty of excise leviable thereon or is chargeable to nil rate of duty. Admittedly, the machinery parts used for repair and maintenance of machineries installed in the appellants' factory, have not paid any duty. The appellants' contention that these machine parts are interm....

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.... of the appellants, though Chapter X Procedure has not been followed, the benefit would be available in respect of 'Acetylene Gas' in terms of the above proviso. We do not find any merits in the above contention of the learned Advocate. The notification grants exemption to the inputs used captively. The proviso extends the scope of such exemption and covers the situation where the use of such inpu....