2012 (1) TMI 158

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....e. Shri Nitin Pathak, AR, for the Respondent. ORDER There are two appeals being considered in this proceeding. Appeal Nos. E/692/2006 is filed by the Sneh Silicate Industries and E/3760/2006 is filed by Revenue where Sneh Silicate Industries is the respondent. Both the orders deal with the same issue but for different periods. In the first of the impugned orders the issue is decided against the....

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.... the assessee. Revenue felt that the assessee could not have availed the exemption. There is also a charge that the assessee did not declare the production, removal and value of sodium silicate in their monthly returns and therefore the extended period of 5 years can be invoked for demanding duty payable. Two show cause notices issued for the period 22-2-2000 to 31-3-2003 and 1-4-2004 to 31-12-200....

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....g powder contribute more by weight should not be a reason to deny the exemption. 5. The Authorized Representative for Revenue relies on the explanation in the notification and stresses the point that substantial tonnage of the material required for manufacture of sodium silicate was procured by the assessee and hence they would not be eligible for the exemption under Notification 214/86-C.E.....

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....ecific bar in the explanation given in the notification that no material should be procured by the job-worker. We also find that this issue has been considered by the Tribunal in Shakti Insulators and Wires Ltd. reported at 2002 (149) E.L.T. 365 (Tri.-Mum.) wherein it was decided that the exemption will be available even in situations where some minor materials procured by the job-worker is used. ....