1998 (6) TMI 262

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....Bagaria submitted that the demand of duty over Rs. 70 lakh is on account of the fact that the Commissioner, Central Excise has treated that the process of manufacture of metal containers by the applicants themselves with the aid of power is a process of manufacture for products like paste, polish and thinners, even though in the process of manufacture of those pastes, polish and thinner etc., no process with the aid of power is carried on. Ld. Advocate submitted that it is a well settled position by now by a number of Tribunal's judgments, that the power used in the manufacture of inputs cannot be taken as equally to the manufacture of finished product inasmuch as the inputs in their own right are separate and independent commodity. This po....

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.... of duty on pastes, polishes and thinners etc. are concerned stating that those goods are not marketable without the use of metal containers and therefore, the process of manufacture of metal containers by the applicants themselves will be taken as towards the process of manufacture of the aforesaid product viz. pastes, polish and thinners. Consequently, the benefit of Notification No. 222/77-C.E., dated 15-7-1977 and Notification No. 230/86-C.E., dated 3-4-1986 will not be available. He also submits that there has been evasion of duty by the applicants therefore, the penalties were also justified. Similarly on the other count, he submits that in the absence of an exemption Notification in respect of demand of duty, the applicants, have man....