9911796707
TMI Blog1999 (4) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, Member (T)]. The appellants were engaged in the manufacture of Para Chloro Benzene Sulphonamide (PCBS) which did not attract Central Excise duty at the material time. They received Crude Mono Chloro Benzene (CMCB) on payment of duty. This input was required to be purified before being used in the manufacture of PCBS. The appellants, therefore, applied for permission to remove the CMCB fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that they had applied for permission to follow the procedure prescribed under Rule 57F (2). It was his case that the conversion from impure MCB to Pure MCB did not amount to manufacture in terms of Section 2(f) of the Central Excises Act, 1944. In this regard he relied upon the Tribunal s judgment in the case of Anil Chemicals reported in 1985 (21) E.L.T. 889. It was his further case that even o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ully considered the rival submissions. The assessees had not claimed Modvat credit on the impure MCB because their final product was not excisable. In that situation, there was no need to have opted for the procedure prescribed under the Central Excise Rules for permission to movement of the inputs under that scheme. Under that scheme, in terms of the said rule, the processed goods have to be retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving been agitated before the Collector and his has not having gone into, we find it proper to remit the proceedings back to the Collector. 6. We have seen the judgment relied upon by the ld. Counsel but do not feel that we should take it as a judgment applicable to the conversion of MCB in the absence of any expert opinion in that respect. 7. At this stage, we do not wish to pronounce any ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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