1999 (12) TMI 451

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..... Advocate, for the Appellant. Shri V.K. Dahia, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - Applications are for waiver of deposit of duty of Rs. 2.58 lakhs and penalty of Rs. 70,000/- . 2. We have heard both sides. 3. The duty has been demanded on Hydrochloric acid and Caustic soda which was converted into steam, of which two third was used in the process o .....

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..... that the objection of Notification 217/86 is to avoid unnecessary transactions by way of paying duty and taking credit in the same factory where the goods are manufactured and utilised for manufacturing other goods. However, prima facie, it is difficult to say that this position will hold true for that portion of the steam used for the manufacture of electricity. Accordingly we direct the applican .....

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