2017 (12) TMI 1299

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER Order-in-appeal no.SR/274/NGP/2009 dated 23^rd November 2009 of Commissioner of Central Excise & Customs (Appeals), Nagpur has been assailed by M/s Ultra Tech Cement Ltd for upholding the order of the lower authority which denied them the benefit of exemption available in notification no.4/2006-CE dated 1^st March 2006. Appellant cleared their own final products, i.e. cement, on payment of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....equently, additional duty leviable from the appellant was computed as Rs. 3,32,484/- with the application of the standard rate of duty of Rs. 600/- per tonne. 3. None appeared on behalf of the appellant. Heard the Learned Authorised Representative who reiterated that captive consumption is not a sale and hence retail sale price intended by the notification is not available to appellant. 4. I....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (259) ELT 30 (Kar.)] and Grasim Industries Ltd v. Commissioner of Central Excise, Trichy [2009 (238) ELT 655 (Tri.-Chennai)] also accept the claim for eligibility to have self-consumption at par with sale to another entity. 5. The question that arises for determination is whether self-consumption of manufactured goods would be tantamount to captive consumption, and consequently, whether a sepa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is is 'retail sale price'. The impugned notification has been issued under section 5 of Central Excise Act, 1944 with intent to prescribe effective rates of duty for clearance of goods specified therein and is to be applied to achieve that intent. There are notifications that pertain to the manner of computing assessable value of goods that are required to be declared in accordance with the mode p....