2007 (10) TMI 475

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..... the Appellant. Shri C.S. Rajput, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue for decision in the present appeal is whether the appellants herein are eligible to the benefit of exemption in terms of Notification 89/95-C.E., dated 18-5-95 and 88/88 C.E. dated 1-3-88 to Spent Sulphuric Acid arising during the course of manufacture of Acid Slurry. Accordi .....

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..... and therefore requirement of captive consumption either within their factory of production of goods specified at Sr. No. 1 to 27 of the table to notification 88/88 as per serial No. 28 or in any other factory of the same manufacturer where the exemption under this notification is availed, does not stand complied with. 2. For these reasons, we hold the benefit under notification is not avail .....

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