9911796707
TMI Blog1996 (11) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : Gowri Shankar, Member (T)]. The appellant manufactures in its polymer units methyl methacrylate monomer (MMA). One of the raw materials for the manufacture of MMA is concentrated sulphuric acid. After manufacture of MMA, a residue remains in the vessel in which a final reaction takes place, which is called `kettle residue . It is stated that this residue contains sulphur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, by application of Rule 57C, the credit would not be available on the quantity of sulphuric acid used for the manufacture of exempted product, ammonium sulphate. After considering the issues raised in the show cause notice and after personal hearing, the Commissioner passed the impugned order. In this order, he has confirmed the proposal in the notice that kettle residue is an intermediate prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntative points out that in the course of fertilizer, raw material goes through a stage at which the kettle residue emerges as an intermediate product and subsequently treated to become a fertilizer. This argument would have relevance if the appellant set out to manufacture fertiliser. However, there is no serious dispute that the appellant was predominantly the manufacturer of MMA. It is in the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the course of production of fibre. It therefore, held that credit cannot be denied on the quantity of methanol contained in ethylene glycol. 4. The position before us is very similar. Kettle residue arises in the course of manufacture of MMA and it is not possible to prevent its coming into existence in the course of process. Kettle residue item inevitably comes into existence in the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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