2020 (1) TMI 1455

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....03-04 to 2007-08. 2. The facts of the case in brief are that the appellant assessee is interalia engaged in the manufacture of Puzzolana Asbestos Cement Pressure Pipes on which full exemption has been availed under Notification no. 6/2002-CE dated 01.03.2002 (Sl. no. 158) and partial exemption under the amended Notification No.5/2006-CE dated 01.03.2006 (Sl. no. 9). The exemption on the aforesaid goods is subject to the condition that fly ash or phospo-gypsum or both used should not be less than 25% by weight and that the manufacturer shall maintain proper accounts in the manner and form prescribed by the jurisdictional Commissioner. The Department while disallowing the exemption benefit availed by assessee has taken a view that the assess....

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....nimum prescribed quantity of fly ash is being used in the manufacture of final product and hence they are legally eligible for claiming the duty exemption as per the prescribed notification. To support the same, he also submitted certificates issued by the Chartered Engineer to show that more than 25% of fly ash has been used all through out during the period in dispute. He also relied upon the decision of the Tribunal in the case of Hi-Tech Power and Steel Ltd vs. CCE, Raipur 2017-1590-TIOL-CETAT-DEL wherein it has been observed that :- "3. Brief facts of the case are that during the period under consideration (April 2005 to October 2005), the appellant was engaged in the manufacture of sponge iron but side by side, the appellant was als....