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TMI Blog2004 (1) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... rements and purpose and the Commissioner on his satisfaction allowed the appellant to receive the goods on conditions without payment of duty. The obligation is on the receiver of such goods to use the same in a specified industrial process. In case, the goods received under this procedure were not used for specified industrial process, the person who receive the goods is liable to pay the duty hence the goods cleared under Chapter X Procedure are neither exempted nor said to be chargeable to Nil duty. The provisions of Rule 57CC of the Central Excise Rules, provides where a manufacturer is engaged in the manufacture of final product which is chargeable to duty as well as which is exempted from the whole of the duty of excise or chargeable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sulphuric Acid cleared under Chapter X Procedure under the provisions of Rule 57CC of the Central Excise Rules. The adjudicating authority confirmed the demand and the appeal filed by the appellants was dismissed. 3. Heard both sides. 4. The contention of the appellant is that Spent Sulphuric Acid is only a residue/waste which come into existence during the manufacture of Acid Slurry and is not their final product. Therefore, the provisions of Rule 57CC of the Central Excise Rules are not applicable. The appellants also relied upon the provisions of Rule 57D of the Central Excise Rules to submit that the credit was not be denied on the ground that part of the inputs is contained in any waste/residue arising during the manufacture of the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpound is classifiable under Heading 28.07 of Central Excise Tariff Act, 1985. In view of the above decision of the Tribunal, I find no force in the arguments of the appellant that it is only a residue or waste. 8. The appellants were clearing the Spent Sulphuric Acid under Chapter X Procedure to various manufacturers of fertilisers against CT-2 Certificate. As per the provisions of Rule 192 of Chapter X Procedure of Central Excise Rules where the Central Government by Notification sanctioned the remission of difference in respect of excisable products used in a specified industrial process any person wishing to obtain remission of duty on such goods, shall make application to the Commissioner stating therein their requirements and purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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