TaxTMI 
TaxTMI 
1987 (5) TMI 271
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....lant. Smt. J.K. Chander, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Since a common issue is involved in all the four appeals - two filed by the department and two by the assessee, namely Hindustan Polymer (a Division Mcdowel Co. Ltd.) (hereinafter referred to as the assessee), a common order is being passed. 2. Shri B.P.R. Sarcar, Deputy General Manager repres....
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....n they are removed from the factory and not on the value of uncoloured polystyrene compounds when they are taken to the colouring section. In support of his plea learned Representative has cited the following judgments :- 1985 (21) E.L.T.889 1986 (23) E.L.T. 217 1986 (24) E.L.T. 604 1986 (26) E.L.T. 5 (SC) 3. Learned JDR, on the other hand has stated that the Tribunal's Order N....
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....relied upon by the learned Representative of the assessee are of no avail because the facts in those cases are different from the facts in this case. In those cases the duty paid goods were purchased by the manufacturer and thereafter some processing was carried out which did not result into any new product. In the instant case the assessee is using uncoloured polystyrene by way of captive consump....
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....h states that the excisable goods utilised as such or after subjection to any process or processes shall be deemed to have been removed from such place of premises immediately before such consumption or utilisation. In the instant case processing of colouring has been done on the uncoloured polystyrene. Therefore, it is the fact of removal of the goods after such process of colouring (without resu....