9911796707
TMI Blog1997 (8) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... . Murugandy, JDR, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. - The point to be determined in these 2 appeals is whether the appellant is entitled for the benefit under Rule 57Q with respect to the boilers used in the manufacture of steel which in turn is used in the manufacture of liquid glucose. The lower authorities did not grant the benefit of Rule 57Q(2). It was stated in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : "It would thus be seen that the Hon'ble Supreme Court considered the integrality of the operation with reference to the manufacturing process of the particular product. In that case for reason of scientific advancement, the Hon'ble Supreme Court held that effluent treatment can be considered as an integral part of the manufacturing process. Thus it is seen that the manufacturing process of an i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be allowed. We observe that this would merit consideration only if it is shown that fuel oil has been used in or in relation to the manufacture of the notified finished product. Here since we have held that plants for generation of electricity cannot be taken to be part of the set-up for processes for the manufacture of ferro alloys, the question of extending the benefit in respect of fuel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
