2014 (11) TMI 366

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.... (AR) ORDER Per: P.K. Das; The applicants are engaged in the manufacture of PP sacks and fabrics cleared without payment of duty by availing SSI exemption under Notification No. 8/2003-CE dated 01.03.2003. During the course of manufacture of the final products, PP Tapes or strips were emerged as an intermediate product. There is a demand of duty on PP Tapes or Strips denying the benefit of exem....

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....case of M/s. Parvenu Industries Ltd. Vs. CCE Tirunelveli - 2007 (215) ELT 281 (Tri.-Chen.), the relevant portion in the case of Parvenu Industries Ltd. (supra) is reproduced as under:- 2.?After examining the records and hearing both sides, we note that the appellants are claiming the benefit of Notification No. 67/95-C.E. in respect of the plastic strips, which were manufactured and captively us....

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....ds which are cleared,- (i) to a unit in a Free Trade Zone, or (ii) to a hundred per cent Export Oriented Undertaking, or (iii) to a unit in an Electronic Hardware Technology Park, or (iv) to a unit in a Software Technology Park, or (v) under Notification No. 108/95-Central Excise, dated 28th August, 1995, or (vi) by a manufacturer of dutiable and exempted final products, after discharging th....