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TMI Blog2018 (1) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... ed - appeal allowed - decided in favor of appellant. - Excise Appeal Nos.52194 of 2014, Excise Appeal Nos.53312-53314 of 2014 - A/58630-58633/2017-EX[DB] - Dated:- 8-12-2017 - Mr. (Dr.) Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) For the Appellant: (Rep by Sh. A.P. Mathur, Adv.) For the Respondent: (Rep. by Sh. H.C. Saini, DR) ORDER Per B. Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under negative list of the Notification (not eligible for Area Based Exemption), proceedings were initiated against the assessee-Appellants to demand and recover duty payable on such acid. The impugned order upheld the duty demand, however, allowed the claim of the assessee-Appellants on limitation. The assessee-Appellants being aggrieved by the impugned order on merit and the Revenue being aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aste. We have examined the impugned order also in this regard. We have perused the impugned order. On careful consideration of the facts of the case the Commissioner (Appeals) allowed the exemption under Notification No.89 of 95. We find no sustainable ground in the present appeal by the revenue to interfere with such finding in the impugned order. Regarding the duty liability of fabric brightener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Union of India Vs Hindustan Zinc Ltd., 2014 (303) ELT 321 (SC), examined the emergence of Sulphuric Acid as technological necessity during the manufacture of Zinc or Copper. The Hon ble Supreme Court while examining the scope of the then Modvat Credit Rules held that the terms inputs , final products , by-product , waste products etc. have been used taking into accou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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