9911796707
TMI Blog2004 (1) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. In this appeal, the Revenue has questioned the validity of the impugned order vide which the Commissioner (Appeals) has reversed the order-in-original set aside the duty demand and the penalty as confirmed by the adjudicating authority. 2. The issue involved in this appeal relates to the availability of the Modvat credit on the inputs used in the manufacture of Spent Sulphuric Acid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the ratio of the law laid down in the case of Pushpaman Forgings v. CCE, Mumbai, 2002 (149) E.L.T. 490. The learned Counsel has also referred to the registration certificate obtained by the respondents. 4. I have heard both sides and gone through the record. The perusal of registration certificate shows the respondents sought registration for the manufacture of Synthetic Detergent Cakes, Synt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... important fact and in my view wrongly accepted the afterthought plea of the respondents that Spent Sulphuric Acid is their bye-product and not product. 5. Since Sulphuric Acid is one of the products of the respondent, it is difficult to conclude that they are engaged in the manufacture of only one product i.e. Acid Slurry, they are rather engaged in the manufacture of two products i.e. Acid Slu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-duty paid goods was reversed and it was for that reason the demand was not confirmed. But in the instant case the proportionate Modvat credit on the inputs gone in the Spent Sulphuric Acid has not been reversed even in terms of Rule 57CC. 6. In view of the discussion made above, the impugned order of the Commissioner (Appeals) cannot be sustained and is set aside. The order-in-original of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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