Commissioner of Central Excise v. Saraswati Sugar Mills

INTRODUCTION

The dispute before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerned the availability of exemption under Notification No. 67/95-CE dated 16.03.1995 in respect of steel supporting structures manufactured and captively consumed within the respondent’s factory.

The Commissioner (Appeals) had held that the steel supporting structures were eligible for the exemption by treating them as capital goods.