2017 (6) TMI 527

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....er: Dr. D.M. Misra Heard both sides. 2. This appeal is filed against OIA No.KKS/505/DAMAN/2008, dt.22.12.2008, passed by Commissioner (Appeals), C.Ex. & S.Tax, Daman. 3. Briefly stated the facts of the case are that during the period from April 2007 to January 2008, the Appellants had manufactured and cleared the excisable goods viz. Lidoncaine USP/HCL falling under Chapter sub-heading No....

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....imately 98% of the clearances had been exported under bond and remaining clearances were for home consumption. It is his contention that from the very beginning, the Appellant had challenged the allegation of the Department that the product Lidoncaine USP/HCL is used as Anaesthetics only, but it has been their contention that the said product is multi-functional product and the clearances made by ....

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....AT Credit on the inputs used in the manufacture of exempted goods is inadmissible. In support of his contention, he referred to the decision of the Tribunal in the case of Castleton Tea Co.(P) Ltd Vs CCE Kolkata-II - 2016 (340) ELT 610 (Tri-Kol.) and Suryamitra Exim Pvt. Ltd. Vs CCE Guntur - 2012 (283) ELT 504 (Tri-Bang). Further, he has submitted that the sub-rule (6)(v) of Rule 6 of CCR, 2004 is....

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....ro India Ltd. (supra). Regarding the issue of clearances of goods for home consumption is concerned, I find that from the very beginning, the Appellants have been claiming that the product is non-Anaesthetics and in support, they have placed end-use certificate from their customer. Also, I find from the records that the Appellant tried to make out a point before the Adjudicating Authority in suppo....