2004 (4) TMI 388

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....he Appellant. Ms. Charul Baranwal, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by M/s. Maize Products is whether the benefit of exemption under Notification No. 5/99-C.E. is available to the goods manufactured by them. 2. Shri Jitender Singh, learned Advocate submitted that the Appellants manufacture Maize, Starch, dex....

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.... for the purpose of issuing such a Certificate; that if the Government intended for production of a Certificate regarding the use of the product such a condition should have been put in the Notification and an Authority competent to issue such a certificate would have also been prescribed in the Notification; that in all other notifications providing for such a Certificate, the Authority for issui....

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....se that is, C.C.E., Ahmedabad v. Maize Products [1997 (94) E.L.T. 651]. 3. Countering the arguments, Ms. Charul Baranwal, learned Senior Departmental Representative submitted that the goods falling under sub-heading 1703.90 are exempted from payment of duty if the goods are intended for use in the manufacture of goods other than Alcohol; that when the exemption has been provided to a produ....

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....ading 1703.90. No condition has been specified in Column No. 6 of the table below the Notification. It is, therefore, evident that the exemption is available to the Appellants and no condition has to be satisfied by them. The Central Government has not specified that the Appellants has to satisfy the Department that the goods cleared by them availing the said exemption are for use in the manufactu....