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TMI Blog2020 (1) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... test report on record in support of allegation of revenue. The demand raised by the authority below is misconceived - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 51284 of 2019, 51285 of 2019 - Final Order Nos. 51749 – 51750/2019 - Dated:- 16-12-2019 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Bharat Bhushan, Advocate for the appellant Shri P. Juneja, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: The issue in this appeal is whether in the facts of the case the appellant purchases lead ingots (purity of 99.5% or grade B ) and thereafter remove the same either without processing as such or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectrometer machine one. 4. The Partner Shri Anil Kumar Singh explained the manufacturing process for 99.9% purity. He further stated that the two electric furnace have capacity to process about 20 tonne of lead ingots within 15 to 18 hours. Further, stated that the quantity of second grade lead ingots are processed with 30 kgs. to 32 kgs. of caustic soda at 400 degree Celsius temperature in the said furnace and after processing about 75% of Grade A lead ingots gets manufactured, alongwith 25% sludge of lead. Further, the physical stock was found as follows:- Sl. No. Details of materials Qty. (Kgs.) Value (Rs.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urance policy and a CPU of Dell Optiplex 790 were resumed and seized. On the basis of the statement of Shri Baijnath, Supervisor and Shri Anil Kumar Singh, Partner and some of the vehicle owners/ driver and statement of some other, it appeared to Revenue that the process undertaken by the appellant i.e. processing of lead ingots of 99.5% to 99.9% purity amounts to manufacture. Further, inspection was done at the Hanuman Dharam Kanta situated at adjoining premises of the appellant. During inspection, certain weighment slips were found wherein VJ was marked by computer print. Six of the truck drivers whose truck number was appearing on these weighment slips (out of the total 47 nos.) were interrogated. As per the statement, in four cases in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , vs. Commissioner of C. Ex. Calcutta-II -2003 (154) ELT 110 (Tri., Kolkata). 7. Being aggrieved, these appellants preferred appeals before the learned Commissioner (Appeals) who has relied upon the judgment of Hon ble Supreme Court in the case of Mamta Surgical Cotton Industries vs. Assistant Commissioner (Anti Evasion), Civil Appeal No. 7084 of 2005 dated 23.01.2014. In this case, the fact was that Mamta Surgical Cotton was procuring raw cotton and processing to surgical quality. The Apex Court found that there is a difference in the product on the basis of its usage and found that raw cotton cannot be used in place of surgical cotton and accordingly process amounts to manufacture. Learned Commissioner further observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d................................ Kg. 12.5% 7801 99 20 --- Unrefined lead............................. Kg. 12.5% 7801 99 30 --- Unrefined lead alloys.......................... Kg. 12.5% 7801 99 90 ---Other.................................. Kg. 12.5% 10. So far sub-heading note is concerned, it is mentioned in Chapter 78 in this chapter t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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