9911796707
TMI Blog2002 (8) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... , coal tar pitch in liquid form. This coal tar pitch emerges at a temperature of 300 degrees centigrade having softening points varying from 95 degrees centigrade to 105 degrees centigrade. The said coal tar pitch is loaded in an insulated tanker in a liquid form and unloaded in the calcining refractory material plant within the factory and used in the manufacture of the dolomite bricks. (b) The appellants also manufacture solid pitch having softening point varying from 90 to 114 degrees centigrade and the same, in solid form, after being packed in HDPE bags is cleared on payment of appropriate duty. (c) The appellants avail the benefit of Notfn. 67/95-C.E., dt. 16-3-95 in respect of the 'dolomite bricks' manufactured within the factory a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e absence of any evidence of marketability, the demand is unsustainable. Reliance is placed on the following decision : (a) CCE, Cochin v. Mythri Rubbers Pvt. Ltd. [2001 (132) E.L.T. 627] (b) TISCO v. CCE, Jamshedpur [1995 (76) E.L.T. 602] (c) Affirmation of the decision of TISCO v. CCE, Jamshedpur by the Supreme Court [2000 (117) E.L.T. A124] (d) CCE, Jamshedpur v. SAIL [1998 (103) E.L.T. 298 (Trib.)] (e) Shankar Packaging Pvt. Ltd. v. CCE, New Delhi [1999 (111) E.L.T. 655 (Trib.)] (f) Paper Product Ltd. v. CCE, Calcutta-III [2001 (130) E.L.T. 215 (Tri. - Kolkata)]. The Commissioner has rejected this contention, regarding the marketability, on the ground that the appellants also manufacture coal tar pitch, which is solidified, packe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts Ltd. v. CCE, Bangalore reported in 2000 (120) E.L.T. 75. Following the same, we cannot uphold the Commissioner's finding as regards Notfn. 67/95. Further, Department themselves have extended the benefit of Notfn. 67/95 to the dolomite bricks which could have been availed only if it is used in or in relation to the manufacture of the final product. (c) In absence of any definition of 'intermediate product', a product that is consumed within the factory, would continue to be an intermediate product, when it is cleared from the factory it would be considered as final product. We follow the decision of the Tribunal in the case of Shalimar Paints Ltd. v. CCE, Calcutta-II reported in 1994 (72) E.L.T. 186 in this regard. Once the dolomite bri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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