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TMI Blog2013 (1) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. Meena, AR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. - The appellant manufactures Rubber Tyres, chargeable to central excise duty. The inputs used by the appellant in the manufacture of Rubber Tyres is Special Boiling Point Spirit (SBPS) received from Bharat Petroleum Corporation Ltd. and Solvent 1425 received from Hindustan Petroleum. The department was of the view that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs is that according to the department, these inputs are motor spirits and motor spirits are excluded from the definition of input, that this view of the department is not correct, as what is excluded from the definition of 'input' is "motor spirit commonly known as petrol" and SBPS and other solvents being used by the appellant are not "motor spirits commonly known as petrol", that in this re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative, defended the impugned order reiterating the findings of the Commissioner and emphasized that the inputs, in question, are motor spirits which is comparable with petrol as confirmed by the Chemical Examiner's report and hence, the same are excluded from the definition of 'inputs'. He also pleaded that the judgment of the Tribunal in the case of Tuftween Petrochemcials (supra) is under challe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "motor spirit commonly known as petrol", which is different from the rate of duty for other motor spirits. Similarly, additional excise duty chargeable under Section 111 of the Finance Act, 1998 and special additional excise duty under Section 147 of the Finance Act, 2002 is chargeable only on "Motor Spirit commonly known as petrol" and not on other motor spirits. Thus, the legislature itself mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E v. Tuftween Petrochemicals (supra) and since it has not been stayed or set aside by any higher appellate authority, in terms of the Apex Court's judgment in case of Union of India v. Kamlakshi Finance Corporation Ltd. reported in 1991 (55) E.L.T. 433 (S.C.) the same is binding on the adjudicating authority. 8. In view of the above discussion, we are of the view that the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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