2010 (5) TMI 263

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.... W.L. Hangshing, Jt. CDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - These appeals are directed against the id. Commissioner's Order dated 21-11-2005 wherein he denied the benefit of Notification No. 23/2003-C.E., dated 31-3-2003 (Sl. No. 3) to the assessee in respect of Phthalic Anhydride cleared by them to the Domestic Tariff Area during the period of dispute and, accordingly,....

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....s 'raw materials' were used in its manufacture. Apparently, the ld. Commissioner considered Vanadium Pentoxide imported by the assessee, as a raw material and, on this basis, denied the benefit of the Notification to the assessee on the ground that an imported raw material was used in the manufacture of Phthalic Anhydride. It appears from the records and submissions of both sides that an identical....