9911796707
TMI Blog2004 (6) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.S. Sekhon, Member (T)]. - Revenue is in appeal. 2. Brief facts leading to this appeal are - (a) Assessee avails input credit and manufactured pigments preparation based thereon from these inputs. During the course of manufacture certain by products in Ammonium gas dissolved in water as per Pollution Control Board instruction is discharged in huge Effluent Treatment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed redemption fine offered. The CCE (Appeals) relying an apex court decision concluded that the entity are not eligible goods for levy of duty accordingly he set aside the order. (c) Revenue has taken the grounds in the appeal that the reliance of the CCE (Appeals) on the decision on waste not being goods do not apply, where marketability is established by the manufacturer by fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not under challenge. (b) The Ammonium Hydroxide % age is 5.9% as per test reports. The M/s. Nav Gases Chemical Pune certificate of that 6 to 8% Ammonium is not saleable will not mean 5.9% Ammonium Hydroxide solution is not saleable. (c) The classification of the product i.e. Aqueous solution of 5.9% Ammonium Hydroxide, under Chapter 29 is CETA, 85 cannot be upheld, in view of Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board Requirements, as in this case, was held to be use of such inputs in or in relation to the manufacture of final products, the use and consumption of the Ammonium Hydroxide solution in this case, in the Effluent Treatment Plant would be use and consumption in relation to manufacturing of final products viz. Pigments etc. Such use/consumption would be then exempt under relevant captive consumpt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he premises of the applicants at Mahad are not found to be liable to duty, confiscation liability under Rule 173Q penalty under Rule 173Q, is not upheld. Same is set aside. Duty demands on such goods is also set aside. (g) The question of penalty and duty on goods cleared to Roha unit will be dependent upon the quantum of duty liability to be worked out. The penalty and duty on such goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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