2017 (10) TMI 9

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....ants Shri Hemant Bajaj, Advocate for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed by the Department against the order-in-original No.50/2015 dated 26.10.20015. Period of dispute is from April, 2005 to June, 2006. 2. The brief facts of the case are that during the period in consideration, the assessee was engaged in the manufacture of viscose staple fibr....

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....Shri Hemant Bajaj, learned counsels for the parties. 4. After hearing both parties and perusing material available on record, it appears that in assessee's own case for the earlier period, the issue has came up before the Tribunal in Grasim Industries Ltd. Vs. CCE, Indore [2007 (219) ELT 208 (Tri-Mum)] wherein it was observed that:- "2.4 The exhausted steam or residual steam emerging after t....

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....d for the manufacture of ghee and pasteurizing milk. Therefore, 8% of the sale price of milk and ghee cannot be demanded from the appellants. 2.6 Even if it is assumed that the dairy is within the factory of the appellants, the expression "steam used for any other purposes" in Rule 57B(1)(iv) would cover the pasteurizing of milk and production of ghee and therefore Rule 57C is not applicable an....

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....T. 94 (Tribunal)]. 2.8 There was no machinery provision to demand 8% of the sale price under Rule 57CC(1) and hence the demand raised and confirmed is entirely without any legal basis. The CEGAT in the following decisions in the case of demand under Rule 57CC(1) was there is no machinery provision and hence the demand is to be set aside. 2.9 Since super-heated steam has been used in the gene....