TaxTMI 
TaxTMI 
2013 (12) TMI 29
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....ick Stoves and parts/sub-assemblies of Wick Stoves" classifiable under sub-heading 7321.10 and 7321.90 of Schedule to the Central Tariff Act, 1985. A show-cause notice no. 20/99, dated 3-3-1999 was issued proposing demand of duty along with interest and penalty for the period 1-3-1994 to 22-7-1996 on the ground that the respondents are liable to pay duty on parts of Wick Kerosene Stoves captively consumed in the manufacture of kerosene stoves consequent to withdrawal of Notification No. 181/88-C.E., dated 13-5-1988 by another Notification No. 64/94-C.E., dated 1-3-1994. The original authority confirmed the demand of duty of Rs. 38,73,939/- and imposed a penalty of Rs. 2 lakhs. Commissioner (Appeals) set aside the adjudication order and allo....
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.... in the case of Universal Electrical Industries v Collector of Central Excise, New Delhi reported in 1994 (70) E.L.T. 279 (Tribunal). He submits that this decision was upheld by the Hon'ble Supreme Court in the case of Collector of Central Excise, New Delhi v. Universal Electrical Industries reported in 2003 (153) E.L.T. 266 (S.C.). He further submits that subsequently the Tribunal in a series of decisions followed the Universal Electrical Industries case. He also submits that Commissioner (Appeals) also examined the demand, barred by limitation. 5. The learned Authorised Representative relied on the decision of the Hon'ble Supreme Court in the case of Elso Machines Pvt. Ltd. v Collector of Central Excise reported in 1988 (38) E.L.T....
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....omputing the aggregate value of clearances under this notification, the clearances of any excisable goods, which are chargeable to nil rate of duty or, which are exempted from the whole of duty of excise leviable thereon by any other notification (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of the said Rules, 1944, shall not be taken into account." 23. It is well settled that a notification has to be read as a whole and in the event of any ambiguity a harmonious interpretation which gives effect to all the parts of the notification and does not render any part ther....
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....n the factory of production for further manufacture of finished goods which are also specified goods, the clearance of such inputs for such use shall not be taken into account for the purposes of calculating the aggregate value of clearances under this notification. There appears to be a rationale behind this Explanation; firstly, when the value of the finished goods, which are exempted under different notifications, is to be excluded, having regard to the wording of Explanation II, on the same analogy, the value of inputs which are being used for manufacture of finished goods are also excluded as both are specified goods, subject, of course, to the limit of the notification. Secondly, the notification provides relief to small scale industr....
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....he factory where the paper envelopes are manufactured. This reinforced paper is the input for the manufacture of envelopes. Thus, Explanation VI to Notification No. 1/93 squarely applies to the facts of this case. In other words, by virtue of this Explanation in calculating the aggregate value, value of the input, namely, reinforced paper should be excluded. 5. The adjudicating authority in paragraph 9 of the order admits that the reinforced paper is used captively by the appellant in the manufacture of the final product, namely, the envelopes. He further proceeded to state that the value should not be included in the value of the clearances. But the authority takes the view that it is not to be completely exempted in assessing the ....