2019 (11) TMI 556

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....chnical) And Hon'ble Mr. P. Dinesha, 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 exemp....

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....reply but, however, the adjudicating authority 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 e....

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.... 57Q of the Central Excise Rules, 1944 manufactured in a factory and used within 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 th....

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....s in the case of M/s Thiruarooran Sugars vide its judgement dated 10.07.2017 in C.M.A. 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 t....