9911796707
TMI Blog1999 (3) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondents. [Order per : S.K. Bhatnagar, President]. This is an appeal filed w.r.t. the Order-in-Original No. 142/93, dated 27-8-1993 passed by Collector (Appeals), Delhi. 2. A notice for today's hearing was duly issued by the Registry and served upon the appellants. In spite of it neither any appearance has been caused nor there is any other communication requesting for adjournment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant's product was wholly exempted and hence no Modvat credit could be taken and confirmed the demand. 5. Ld. Collector (A) also confirmed the AC's order on the same ground. 6. In this appeal the appellant has once again argued that potassium nitrate and saltpetre are not the same. He has emphasised that saltpetre is only that potassium nitrate which has been manufactured from saline e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e it was not exempted under Notification 263/88. Hence, they were required to pay duty and were therefore, entitled to take Modvat credit and discharge their liability from that account. 9. The relevant portion of the Notification No. 263/88 reads as follows :- In exercise of the powers conferred ......... the Central Government, being satisfied ....... hereby exempts saltpetre, falling withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate or carbonate of soda. 10. Here the definition of saltpetre is an inclusive one and therefore it will take in its ambit saltpetre which is manufactured from saline earth, kherinum and every form of sulphate or carbonate of soda as well as saltpetre by any other process, synthetically or otherwise. In the appellants case the product has been classified by the department under 28.34. In other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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