2017 (12) TMI 1295

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....d from duty uptill clearance of value of Rs. One Crore. 2. None appeared on behalf of the appellant despite notice, on going through the appeal memo we find that appellant have claimed that they have never manufactured the Ceramic Tiles but they have manufactured other Ceramic products which are captively consumed in the manufacture of their final product therefore exemption under Notifcation No.8/2003-CE was wrongly denied in respect of intermediate goods. They submit that in the first round before the Commissioner(Appeals), the Commissioner(Appeals) observing that there is challenge to use of Ceramic tiles, matter was remanded to the adjudicating authority with the direction that adjudicating authority should find out whether the appel....

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....eramic Tiles was not manufactured and used captively by the appellant there is no question of demand of duty for the reason that the except ceramic tiles of other goods following under Chapter 69 are exempted. As per the goods satisfied at Sr. No. xxvii of annexure as to Notification No.8/03 read with entry Sr. No. (2) of table to the notification no. read as under: SSI Exemption to manufacturers not availing Cenvat - Notification No.8/2002-C.E. superseded In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) (herein after referred to as the Central Excise Act) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue)....