2015 (4) TMI 1027

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.... None for the Appellants For the Respondent : Mr. R K Grover ORDER Per Rakesh Kumar (for the Bench): The appellant are manufacturer of rubber compound, cushion gum, vulcanizing cement etc., chargeable to central excise duty. The period of dispute in this case is from 08.08.2008 to 16.10.2008. During this period they were receiving raw material (natural rubber, synthetic rubber, carbo....

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....e of the finished goods which were being cleared at nil rate of duty by availing full duty exemption under notification no. 50/03-CE, the appellant would not be eligible for job work exemption notification no. 214/86-CE. It is on this basis that the Commissioner by the impugned order in original dated 24.04.2014 has confirmed the duty demand of Rs. 9,03,162/- against the appellant along with inter....

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.... manufactured by the appellant and being cleared to M/s Birla Tyres, Haridwar, was being used by M/s Birla Tyres in the manufacture of the finished products which were being cleared by availing full duty exemption under notification no 50/03-CE, the appellant would not be eligible for the exemption notification no. 214/86-CE. He, therefore, pleaded that there is no infirmity in the impugned order ....

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....t of duty. In this case, there is no dispute that the principal manufacturer M/s Birla Tyres were availing of full duty exemption under notification no. 50/03-CE and accordingly, the final product manufactured by them by using the rubber compound were being cleared at nil rate of duty. In view of this, were are of the prima facie view that the appellant would not be eligible for exemption notifica....