1999 (8) TMI 285

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..... r : Lajja Ram, Member (T)]. These are two appeals, one filed by the Revenue and the other filed by M/s. Norma Detergents Pvt. Ltd. being aggrieved with the two different Order-in-Appeals dated 26-3-1992 passed by the Collector of Central Excise (Appeals), Ahmedabad. 2. The Collector of Central Excise (Appeals) in the impugned order had held that the spent acid was a by-product arising duri .....

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..... h decision in the case of Collector of Central Excise, Ahmedabad v. Keti Chemicals Others and that the Tribunal s decision has already been rendered on 2-7-1999. He submitted that the matter is entirely covered by the aforesaid Tribunal s Larger Bench decision and there was no ground for adjournment. We find that this is a very old matter in which the dispute relates to the classification list f .....

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..... ase of Collector of Central Excise v. M/s. Keti Chemicals Others Order No. 52/99C, dated 2-7-1999 [1999 (113) E.L.T. 689 (Tribunal)]. The Tribunal had held that the spent sulphuric acid was a manufactured product and was classifiable under Heading No.28.07 of the Central Excise Tariff. With regard to the second issue of Modvat Credit, the Tribunal had decided in favour of the assessee holding .....

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