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TMI Blog2008 (6) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... dran, Member (J)]. This appeal is filed by the Revenue against Order-in-Appeal No. RJB/M-111/209-210/2003 dated 23-4-03 and the respondents have also filed Cross Objection. 2. Heard ld. JDR and perused the submission made by him. None appeared on behalf of the respondents despite notice. Since the issue involved lies in narrow compass we taken up the appeal for disposal in the absence of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waste and scrap of iron and steel and copper also find a specific mention in the respective chapter headings. This is, however, not the case with the Nickel Catalyst. Thus, in the absence of a specific tariff entry, waste arising in the course of manufacture is not dutiable. Simply because a particular commodity fetches some value and can be marketed, it cannot be said that it is a manufactured p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned earlier in the Supreme Court judgement in the case of Carbide Sludge and also in the following cases :- (1) Commr. of C. Ex. v. Bansal Industries - 2003 (151) E.L.T. 4 (S.C.) (2) Commr. of CEx. v. Titawi Sugar - 2003 (152) E.L.T. 21 (S.C.) Therefore, reliance of the Department on the Supreme Court judgment in the case of M/s. Khandelwal Metal and Engg. Works cannot be of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput for the appellant. The Alcohol is denatured so as to make it unfit for human consumption. Though Denatorium Saccharide is not used in the manufacture of the final product, but it is used to denature Ethyl Alcohol as a whole. Thus, the fact remains that Denatorium Saccharide is used in the manufacture of the final product. Rule 57D(2) provides that Modvat credit on inputs can be availed even i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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