2007 (5) TMI 130

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..... Matter remanded to verify assessee claim - Appeal No. E/64/2000 - Final Order No. A/1189/2007-WZB/Ah'bad - Dated:- 21-5-2007 - [Order per] - This is a departmental appeal against Order of the Commissioner (Appeal) No. SSS/SRT/1402/99 dated 19-8-99. 2. Heard both sides. 3. The respondent company purchase input Gamma Acid (of 90% Purity), falling under Chapter Heading 2922.00 and subject .....

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..... rtment's contention that it will not amount to manufacture is legally sustainable. 5. However, it is claimed that the entire purified Gamma Acid has been exported under Vabal Scheme. It is also claimed that the credit taken by them has been reversed before making such exports. 6. If the credit taken is already stands reversed, then it will be revenue neutral exercise. In the light of this .....

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