2004 (9) TMI 425

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..... rder per : Jyoti Balasundaram, Vice-President]. The common issue arising for determination in all these appeals is whether the process of purification of chemicals bought out from the market results in manufacture of new excisable commodity liable to excise duty. 2. We have heard both sides. The duty paid inorganic/organic compound purchased by the appellants herein from the market contain .....

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..... the Commissioner (Appeals) to hold that the issue is to re-examined after examining the manufacturing process, is distinguishable as in that case the Tribunal held that a new product had emerged by purification of an ordinary grade chemical to I.P. grade chemical, while there is no allegation in the present case that what emerged as a result of the purification was I.P. grade chemical. We, therefo .....

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