1997 (6) TMI 123

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or the Respondent. [Order per : S.K. Bhatnagar, Vice President] This is a department s appeal filed w.r.t. the order of Collector of Central Excise (Appeals), Bombay. 2. Learned DR stated that the issue relates to synthesis gas supplied by the respondents to the heavy water plant under Notification No. 415/86-C.E. dated 15-5-1986. Both the respondents and the receiver of the gas are me .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s the case may be was originally supplied and the ammonia or synthesis gas as the case may be was returned is used in that unit in the manufacture of fertiliser. Further there is a second proviso requiring that the Chapter X procedure is followed and the A.C. is satisfied about such use, supply or return as the case may be. 4. It was their contention that the quantity supplied and the quantity r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... refore once they had so supplied the condition stood fulfilled and they had no further obligation. 7. Further it is incorrect to say that Chapter X procedure was not followed. They are L4 licencee and the heavy water plant is a L6 Licence and there is no charge to this effect that proper procedure was not followed. 8. Further more factually also it is not a case of loss but consumption of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the appellants in view of the various provisions of Chapter X. In this connection he would also like to draw attention to the provisions of Chapter X and an order of the Tribunal in the case of Madras Radiators and Pressings Ltd. - 1994 (69) E.L.T. 409 (Tribunal) = 1988 (15) ECC T-15. 10. It was his submission that in view of this position the Collector had rightly allowed their appeal. 11. W .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... entioned in the table and the gas supplied had actually been used for the manufacture of heavy water in the plant all the conditions of the notification stand satisfied. But for this little modification in the observations of the Collector that it also covers quantity lost , (with which we are in the above circumstances not concerned) there is no reason to disturb the operative part of his order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X