2009 (5) TMI 665

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....the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  This is an appeal filed by M/s. Krishak Bharti Co-op. Ltd. The facts of the case, in brief, are that the appellants are engaged in the manufacture of fertilizers falling under CH.SH. No. 3102.00 of CETA, 1985. The appellant was procuring raw materials viz. NGL/ARN falling under Ch.SH.N....

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....Central Excise duty proportionately on pro-rata basis on the duty free raw material. 3. During the period April '03 to July '03, the appellant had sold steam, treated water and de-mineralized water to the Heavy Water Plant (HAEP) owned by the Ministry of Defence, Department of Automatic Energy (a Govt. of India unit), on which no duty of Central Excise was paid. Likewise, they had also sol....

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....n shown as "other income" in the balance sheet. (f)      On all these sales, Sales Tax is levied. (g)     There was sale of the said goods to the other factory and hence the benefit of exemption under Notification No. 10/96-C.E., dt. 23-7-96 does not appear to be available because it is not "a consumption within the factory". 4. In the imp....

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....ment. In the order of the Tribunal cited above, it was mentioned that the representation of the appellant for granting retrospective exemption was pending and therefore the appeal was remanded to await decision of CBEC. Commissioner in his order has observed that the subject goods were exempted vide Notification No. 23/2004 dt. 9-7-04 and the Government has not given retrospective effect to this n....