2019 (11) TMI 556

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....inesha, Member (Judicial) None for the Appellant. Mr P. Sudhakar Reddy A.R. for the Respondent. ORDER PER: P. DINESHA By this appeal, the assessee appellant is assailing the order of the Commissioner of Central Excise & Service Tax (Appeals) Visakhapatnam dated 16.12.2009 whereby the learned first appellate authority has confirmed the denial of exemption under Notification No. 67/95-CE dated....

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....ty vide order-in-appeal No. 30/2009-10 dated 13/14-07-2009 confirmed the demand mainly on the ground that the appellant is a manufacturer of pig iron, they had cleared certain quantity of cement captively without payment of duty for which the exemption as claimed by the appellant was not available; and that the same was also stated by one of the senior executives of the unit whose statement was al....

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....thin the factory of production. ii) Goods specified in column (2) of the Table hereto annexed (hereinafter referred to as 'inputs') manufactured in a factory and used within the factory of production in or in relation to manufacture of final products specified in column (3) of the said table. 5. We note from the above Notification that the 'capital goods' or 'goods' as the case may be, are gran....

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..... Nos 3814, 2695 & 2696 of 2011 has considered an almost identical issue and even after considering the decision of Hon'ble Apex Court in the case of Saraswathi Sugar Mills Vs Commissioner of Central Excise, Delhi [2011(270)ELT 465(SC)] held as under:- "44. In the facts of this case, we have to conclude that MS structurals, which support the plant and machinery, which are, in turn, used in the m....