2003 (12) TMI 151

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..... er the appellant company is liable to pay duty on the intermediate product used within the refinery for captive consumption in the manufacture of other final exempted product. The Tribunal in the appellants' own case vide Order No. S-423/A-554-555/Kol./2002, dated 10-4-2002 [2002 (144) E.L.T. 209 (Tri.)] held that refinery is a warehouse under Rule 140(2) of the Central Excise Rules, 1944 and ther .....

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..... ctually incorrect, and refers to the Order-in-Appeal No. 36/Cal-II/2002, dated 22-7-2002 vide which the Commissioner (Appeals) has dropped the demand in respect of the same product as involved in the present case, consumed captively in the manufacture of petroleum products by relying upon the earlier judgment of the Tribunal. It has been observed in the said Order of the Commissioner (Appeals) tha .....

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