2000 (7) TMI 469

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..... Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned order, duty on UF & PF resins consumed captively has been confirmed against the appellants for the period 1st March, 1989 to 25th November, 1991 by denying them the benefit of Notification 217/86 on the ground that the final product i.e. blockboard in the manufacture of which these resi....

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.... and 20-3-1991 to 28-2-1992. For the intervening period i.e. 20-3-1990 to 19-3-1991, the blockboards had also been cleared on payment of duty. As such, he submits that the Revenue grievances and the basis for denying the benefit of notification in question that the blockboards had not paid any duty, is no more available to them. As the duty would now be paid become payable by them in respect of bl....

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....ase of Arunachal Plywood Industries and Jayshree Tea Industries Ltd. I dispose of this writ petition by holding that the solutions of U.F. and P.F. Resin used for manufacturing plywood by the petitioners in their factory not being marketable goods are not liable to excise duty under the Central Excises & Salt Act, 1944 and therefore the petitioners are not obliged under the aforesaid Act, 1944 and....