2015 (8) TMI 1348

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.... Shri R.K. Grover, DR, for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellant is in appeal against the impugned order demanding duty on intermediate product. 2. The facts of the case are that the appellant is manufacturer of galvanized corrugated sheets. To manufacture the final product, the appellant procures HR coils which are converted into CR coils, thereaft....

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....sked the appellant to pay the duty on intermediate product, i.e., galvanized sheets as the final product sold by the appellant is exempt from payment of duty. Learned Commissioner (Appeals) confirmed the order of adjudicating authority. Aggrieved from the said order, appellants is before us. 3. Learned counsel for the appellant submits that although the appellant has availed exemption under ....

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....te are that process of manufacturing includes conversion of HR coils into CR coils and thereafter galvanization. After galvanizing, the corrugation took place. The appellant has cleared the said goods on payment of duty by claiming exemption under Notification No. 67/95. In rare cases, the goods were cleared to Kutch area by availing the benefit of Notification No. 2/2001, dated 27-1-2001 without ....