1996 (11) TMI 232

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....cates, for the Appellant. Shri V.K. Puri, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant manufactures in its polymer units methyl methacrylate monomer (MMA). One of the raw materials for the manufacture of MMA is concentrated sulphuric acid. After manufacture of MMA, a residue remains in the vessel in which a final reaction takes place, which is called `....

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....ourse of manufacture of ammonium sulphate from sulphuric acid. Therefore, by application of Rule 57C, the credit would not be available on the quantity of sulphuric acid used for the manufacture of exempted product, ammonium sulphate. After considering the issues raised in the show cause notice and after personal hearing, the Commissioner passed the impugned order. In this order, he has confirmed ....

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....sentative, that it is such an intermediate product. The departmental representative points out that in the course of fertilizer, raw material goes through a stage at which the kettle residue emerges as an intermediate product and subsequently treated to become a fertilizer. This argument would have relevance if the appellant set out to manufacture fertiliser. However, there is no serious dispute t....

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....of polyester fibre and that it was not possible to prevent methanol arising in the course of production of fibre. It therefore, held that credit cannot be denied on the quantity of methanol contained in ethylene glycol. 4.  The position before us is very similar. Kettle residue arises in the course of manufacture of MMA and it is not possible to prevent its coming into existence in the cou....