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TMI Blog1987 (2) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... n Christian, Advocate, for the Appellants. [Order.]. - This is an appeal filed by M/s. Gujarat Narmada Valley Fertilizers Co. Ltd., Bharuch against the Order-in-Original No. D/48/85 [F. No. V.11A(4) 71/MP/83], dated 7-11--1985 passed by the Assistant Collector of Central Excise, Dn. v. Baroda confirming the demands amounting to Rs. 1,00,56,948.46 adjudged by him as recoverable from the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... generating the steam. The appellants contended that the Assistant Collector has erred in holding that the steam is quite a different product and is not a raw material or inputs used in the manufacture of fertilizers. The appellants therefore contended that the Assistant Collector has erred in holding that they were not entitled to benefit of the said Notification as per Rule 192. They argued that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore me for the personal hearing and reiterated the arguments made in the appeal memo. 3. I have gone through the background of the case, order-in-original appeal petition, and arguments made during the personal hearing. I find some force in the appellant s arguments. It is an admitted fact that the appellants had not sold the steam generated out of part quantity of LSHS received under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Excise Customs in the case of Fertilizer Corporation of India [1982 (10) E.L.T. 421]. 2) Tribunal s order in the case of Collector of Central Excise, Bhubaneswar v. Titaghur Paper Mills [1985 (21) E.L.T. 901] and 3) Indian Oil Corporation, Barauni v. Collector of Central Excise, Patna which is squarely applicable to the present case of the appellant appearing in 1985 (19) E.L.T. 115 (Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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