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TMI Blog1990 (5) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... ekaran, S.D.R., for the Respondent. [Order per : G.A Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the Order-in-appeal No. M-1276/BD-562/86 dated 28-8-1986 passed by the Collector of Central Excise (Appeals), Bombay. 2. The appellants M/s. Gujarat State Fertilizers Co. Ltd., are engaged in the manufacture of Anhydrous Ammonia which is used in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Notification No. 145/71-C.E. dated 26-7-1971. This contention was negatived by the lower authorities and confirmed the demand. Hence this appeal. 3. We have heard Sri A. S. Akilkar Ex. Superintendent (Excise & Customs), present employee of the appellant company, for the appellants and Sri. V. Chandrashekaran, learned S.D.R. for the respondent. 4. The point to be considered in the present appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to duty and therefore, there will be repetition of payment of duty on the same product. Further he said that though the said decision cited by the D.R. in the appellants' case for the earlier period is in favour of the revenue, that can be distinguishable in view of the fact that Collector has taken different view for the different periods and further it was observed in the said decision that 't ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of molten urea is again generated at a subsequent stage. The ammonia that is used in the manufacture of molten urea is consumed entirely in its manufacture and by virtue of splitting up of residual urea into its original constituents namely, ammonia and carbon dioxide, a re-generated product emerges albeit with the same name and chemical composition. The ammonia so obtained is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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