2004 (4) TMI 124

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..... ed by the Revenue the issue involved is whether the benefit of Notification No. 67/95-C.E., dated 16-3-1995 is available to M/s. Hindustan Zinc Ltd. in respect of lead sheet and wires used captively in the lining of storage tank. 2. Shri Virag Gupta, learned D.R., submitted that M/s. Hindustan Zinc Ltd. manufacture Zinc Ingot and Sulphuric Acid; that they had manufacture lead sheet and wires an .....

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..... nks are used in the storage of one of their final products which clearly shows that the manufacturing process has been completed, and therefore, it can very well be concluded that the storage tanks are not used in or in relation to the manufacture of the final product; that accordingly lead sheets and wires manufactured by the Respondents and used captively are not eligible for exemption under Not .....

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..... n. Lead sheets and wires which are used for replacing the lining of the storage tanks are thus used in or in relation to the manufacture of the final product as the process of manufacture will be completed only once the product is finally stored after the manufacture. We, therefore, find no reason to interfere with the impugned order and reject the appeal filed by the Revenue. - - TaxTMI - .....

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