1987 (2) TMI 296

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....i A.K. Mitra, J. REPRESENTED BY : Shri Willingdon Christian, Advocate, for the Appellants. [Order.].  - This is an appeal filed by M/s. Gujarat Narmada Valley Fertilizers Co. Ltd., Bharuch against the Order-in-Original No. D/48/85 [F. No. V.11A(4) 71/MP/83], dated 7-11--1985 passed by the Assistant Collector of Central Excise, Dn. v. Baroda confirming the demands amounting to Rs. 1,0....

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....ad confirmed the demands relating to quantity of LSHS used in generating the steam. The appellants contended that the Assistant Collector has erred in holding that the steam is quite a different product and is not a raw material or inputs used in the manufacture of fertilizers. The appellants therefore contended that the Assistant Collector has erred in holding that they were not entitled to benef....

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....tian, Advocate on behalf of the appellant-company appeared before me for the personal hearing and reiterated the arguments made in the appeal memo. 3.  I have gone through the background of the case, order-in-original appeal petition, and arguments made during the personal hearing. I find some force in the appellant's arguments. It is an admitted fact that the appellants had not sold the s....

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....rities in their decisions as mentioned below : 1) Central Board of Excise & Customs in the case of Fertilizer Corporation of India [1982 (10) E.L.T. 421]. 2) Tribunal's order in the case of Collector of Central Excise, Bhubaneswar v. Titaghur Paper Mills [1985 (21) E.L.T. 901] and 3) Indian Oil Corporation, Barauni v. Collector of Central Excise, Patna which is squarely applicable to the ....