2004 (10) TMI 255

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..... The appellant filed this appeal against Order-in-Appeal dated 18-11-1992 whereby the duty is demanded in respect of Sulphuric Acid used in the manufacture of Phosphoric Acid, which was cleared on payment of duty to the manufacturers of the fertilizers. 2. The contention of the appellant is that they are manufacturing Sulphuric Acid which was converted into Phosphoric Acid and the same was cleare .....

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..... on the decision of the Tribunal in the case of Kamar Chemicals & Industries Ltd. v. CCE, Chennai - 2004 (63) RLT 312. The contention of the Revenue is that appellant are not clearing the Sulphuric Acid directly to the manufacture of fertilizer. In fact they are clearing Phospheric Acid on payment of duty. Therefore, benefit of Notification is not available to the appellant. 3. We find that Notifi .....

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..... of India Ministry of Finance (Department of Revenue) To New Delhi, the 12th Dec. 1986 Collector of Central Excise (All) Sir, The undersigned is directed to state that Board has received representations from Hindustan Lever Limited that some Collectors are denying the benefit of concessions for Sulphuric acid and Notification No. 81/75 dated 22nd March, 1975 when it is not directly used in t .....

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