9911796707
TMI Blog2017 (3) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... duct is anhydrous sodium sulphate which cleared under exemption N/N. 40/95-CE therefore exemption of N/N. 217/86-CE is not applicable on the caustic soda, manufactured and used in the manufacture of exempted anhydrous sodium sulphate - benefit rightly denied - appeal dismissed - decided against appellant. - E/225/06-MUM - A/86037/17/EB - Dated:- 23-2-2017 - Mr Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) None for the Appellants Shri. V.K. Shastri, Asstt. Commissioner(A.R.) for the Respondent ORDER Per Ramesh Nair The fact of the case is that appellant is engaged in the manufacture of Rayon yarn, anhydrous sodium sulphate, caustic soda and various chemicals falling under Chapter No. 54 28 of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of notification No. 217/86 should be available to the appellant in respect of caustic soda manufactured and used captively for further manufacture of anhydrous sodium sulphate which was subsequently used in the manufacture of rayon yarn. The appellant also submitted that anhydrous sodium sulphate is a by product, Rule 57 does not deny Modvat credit to the final product on the ground that they are in nature of by-product. They relied upon Board Circular NO. 24/90 CX.8 dated 11-4-1990. 3. Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both sides. 5. There is no dispute in the facts of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or appliances used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products; (ii) packaging materials in respect of which any exemption to the extent of the duty of excise payable on the value of the packaging materials is being availed of for packaging any final products; (iii) packaging materials the cost of which is not included or had not been included during the preceding financial year in the assessable value of the final products under section 4 of the Central Excises and Salt Act, 1944 (1 of 1944); or (iv) cylinders for packing gases. THE TABLE Sl. No. Description of inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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