1998 (10) TMI 272

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....nsultant, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - The Revenue has filed this appeal against the order-in-appeal dated 27-7-1992 passed by the C.C.E. (Appeals), Ahmedabad. 2. Ld. DR stated that respondents who are manufacturers of thermoware had filed C/List 6-9-1990 in respect of "Rigid PU Foam" used as insulation material and obtained by injecting chemica....

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....ducing rigid PU foam on condensation thereby providing insulation against heat transfer. Thus manufacture of a new commodity takes place in-situ. 4(a). Appellate Collector has proceeded on the basis that insulating material 'manufactured' inside the thermoware cannot be said to be marketable but failed to appreciate that without insulating material the end product could not be used at all ....

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....fact of the manufacture 'in-situ' through one shot process is not disputed and, findings of the Appellate Collector about marketability are not correct. CEGAT's decision on which the Appellate Collector has relied has not been accepted by the Department and an appeal has been preferred before the Supreme Court. 5. Ld. Counsel stated that no new product comes into existence by injecting ins....