9911796707
TMI Blog1992 (7) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Central Excise, Madurai, has filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals) Madras. Shri L.N. Murthy, the learned J.D.R., has appeared on behalf of the appellant and pleaded that the dispute is about the availing of set off in respect of Barium Carbonate used for purification of brine solution which is used for manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Guntur, reported in 1985 (22) E.L.T. 594 (Tribunal) = 1985 E.C.R. 1972 (CEGAT Madras) (3) Kothari Industrial Corporation Ltd., Madras v. Collector of Central Excise, reported in 1988 (36) E.L.T. 721 (Tribunal) (4) Collector of Central Excise v. Gujarat Alkalies Chemicals Ltd., reported in 1990 (46) E.L.T. 65 (Tribunal) Shri Gujral pleaded that the Revenue authorities have not implemented ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts is essential for the manufacture of the final product i.e. Caustic Soda. It is an admitted case of the parties that the Barium Carbonate is used in purifying the brine. The brine so purified with the aid of Barium Carbonate is further used in the manufacture of Caustic Soda by electrolytic process. The contention of the learned departmental representative that Barium Carbonate falling under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 201/79 as amended by Notification No. 105/82-C.E. The Barium Carbonate was used in a manner that contributed to the creation of the caustic soda by removing the impurities in the brine from which the soda was electrolysed out, and in the process it (Barium carbonate) was consumed. Anyone who understands the input output theory of modern economics will recognise the truth of this. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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