2019 (7) TMI 1462

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....0487/2016 OIO: HYD-EXCUS-002-COM-061-15-16 dt.29.03.2016 passed CCCE & ST, Hyderabad - II E/30672/2017 OIA: HYD-EXCUS-002-APP-54-16-17 dt.31.01.2017 passed CCCE & ST, Hyderabad - II 2. Heard both sides and perused the records. The appellants herein are engaged in manufacture of biscuits on job work basis which are exempted from payment of duty vide notification 3/2006 dated 01.03.2006 and 3/2007 dated 01.03.2007. It is undisputed that the products manufactured by the appellants are exempted from payment of excise duty. 3. For manufacture of biscuits they produce sugar syrup dissolving 100 kg of sugar in 30 kg of water and heating it to 65 - 70o C initially and thereafter to 105o C. Citric acid is also added and the contents a....

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....der 1702 9090 of Central Excise Tariff Act, 1985. (3) The intermediate products manufactured by any assessee are exempt under notification 67/1995-CE dated 16.03.1995 which reads as follows: "Exemption to all capital goods and specified inputs if captively consumed within the factory of production - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), (hereinafter referred to as the said Special Importance Act,), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts - (i) Ca....

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.... [Explanation - * * * * * * * * * * *]" TABLE Description of Inputs Description of final products All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than [light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol.] All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than matches. The exemption is applicable either where the final product is dutiable (which is not the case here) and also when the final product is chargeable to nil rate of duty but one of the six conditions indicated above are met. In their case, they have discharged the obligation prescribed under Rule 6 of Cenvat credit rules ....