2005 (1) TMI 494

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....spondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from OIA No. 499/2001, dated 3-7-2001. The appellants are manufacturers of Filter Inserts. They also manufacture Banian Cloth and Sleeve (Tubular knitted filter cloth) and captively consumed the same for further manufacture of Filter Inserts. They are not marketing the item which is captively consumed nor it is sold. As ....

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....od of time, they issued show cause notice dated 19-11-1998 to classify the captively consumed item under Chapter Heading 59.11 of the CET. The show cause notice clearly admitted that this banian cloth and sleeve was being used in the manufacture of Filter Inserts and captively consumed. This show cause notice was issued only after obtaining all the details from the appellant. The appellant resiste....

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..../97, dated 29-5-1997. The Commissioner also has referred to the Tribunal's ruling rendered in the case of Simplex Mills by Final Order No. 150 to 161/92-D1, dated 28-2-1992 reported in [2004 (176) E.L.T. 587 = 1993 (49) ECR 147 (Tribunal)], which has been confirmed by the Apex Court. 2. We have heard both sides in the matter. 3. The learned Counsel had argued on the aspect pertaining t....

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.... learned Counsel's main argument is with regard to the grant of benefit of Notification No. 67/1995-C.E., dated 16-3-1995. We have heard learned DR also in the matter. 6. On our careful consideration and perusal of this Notification, we find that this Notification clearly applies to the captively consumed goods and does not fall in any of the exclusion clauses referred to in the Notification....