2003 (3) TMI 465

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..... e, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Revenue being aggrieved with the order passed by the Commissioner (Appeals) has filed this present appeal. 2. The appellate authority has extended the benefit under Notification No. 227/77-C.E. which exempts the final product if no process is ordinarily carried on with the aid of power in or in relation to the manufacture .....

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..... other factory where Scouring powder was being manufactured. Acid Slurry is an excisable product classifiable under Heading 3402.90 and as such is an excisable item. The same has to be treated as one of the raw materials used in the manufacture of the final product. As such, the submissions of the ld. Advocate for the Respondents that it is a well settled law that use of power in the manufacturing .....

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..... case Acid Slurry is not even being manufactured in the same factory where the Scouring powder is being manufactured by the Respondents. This fact has been admitted by the Commissioner (Appeals) in his impugned order and has not been rebutted by the Revenue in their grounds of the appeal. In view of the foregoing, we do not find any merits in the Revenue appeal and hence rejected the same. - - T .....

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