1998 (2) TMI 289

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.... Shri T. Premkumar, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Briefly stated, facts of the case are as follows : 1. The appellant herein is a manufacturer of electric batteries, storage electric batteries and stationary electric batteries. For this purpose, they buy duty paid lead from the market. Lead is converted into lead oxide/grey oxide before its us....

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....here is an exemption Notification in respect of lead oxide. It is admitted by both the sides that there is no exemption notification. 2. We have heard both sides. In the absence of any notification, we agree with the submission of the ld. SDR, Shri T. Premkumar that the duty is leviable on lead oxide/grey oxide. The question of marketability of lead oxide/grey oxide is not raised and is no....

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....sed by the ld. Advocate. We also observe that this question has also not been raised before us in the Memo of Appeal submitted by the appellant before the Tribunal. 4. At this stage, ld. Advocate, however, points out that the duty is being demanded on lead oxide and has been sustained by the Tribunal as aforesaid. Therefore the Modvat credit should be given on the lead used in lead oxide w....