1998 (1) TMI 272

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....nt. Shri D.M. Mehta, Consultant, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  The Commissioner of Central Excise and Customs, Vadodara has filed this appeal against the order dated 23-4-1992 passed by the Commissioner of Customs and Central Excise (Appeals) Bombay. The Respondents filed an application under Rule 57F(2) of Central Excise Rules before the Jurisd....

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.... intermediate products namely Denatured-Ethyl Alcohol necessary for the manufacture of the final product Di-Ethyl-Phthalate. On this reasoning the Commissioner (Appeals) found that the situation can be accommodated under Rule 57F(2). 2. We have heard Shri D. Gurnani, the ld. DR and Shri D.M. Mehta, the ld. Counsel for the respondents. Rule 57F(2) laid down that the manufacturer may with the per....

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....ohol as such cannot be removed or brought due to restrictions imposed by State Government authorities. The same material is denatured by adding 2% Di-Ethyl-Phthalate by the other factory to whom it is sent by the respondent. Therefore the Denatured Alcohol received from the other factory is the input material for the final product Di-Ethyl-Phthalate. It is also seen that the respondent have filed ....