2015 (9) TMI 1262

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....M.N. Bharathi, Advocate For the Respondent : Shri Balamurugan, AC (AR) ORDER Per R. Periasami This appeal is filed against the Commissioner (Appeals) order dt. 5.5.2004 contesting only on three items viz. Button Bits (ii) Spares for Excavators (iii) Tyres and Tubes where the benefit of Central Excise Notification No.37/2000 dt. 8.5.2000 in respect of "Button Bits" and Customs Notfn 58/2000 dt.....

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.... also submits that Notification No.1/95 where similar exemption was granted for goods used in electronic industry. Similarly Notifn 22/2003 wherein under Annexure I to IV of the notification allows exemption for spares and consumables. He also submits that they are being an EOU, entire demand is revenue-neutral where they are eligible to take credit. 4. On the other hand, Ld. A.R appearing f....

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....ligibility of Exemption Notification No.58/2000-Cus. dt.8.5.2000 and Central Excise Notfn 37/2000-CE dt. 8.5.2000. We find that Commissioner (Appeals) has allowed benefit of exemption on various items and also waived penalty but rejected only on these three items. On perusal of Notification No.58/2000-Cus. we find that appellant claimed exemption for the items under table Sl.No.30 as Consumab....