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2000 (5) TMI 757
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....pellant. Shri B.J. Mookherjee, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The issues involved in both the appeals filed by the Revenue are common and as such are being disposed of by a common order. 2. The following three issues are involved :- (i) whether molten iron is marketable and hence excisable; (ii)&n....
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....E.L.T. 298. 4. As regards the excisability of molten iron, the Tribunal after following the earlier decision in the case of TISCO v. Commr. of Central Excise [1990 (46) E.L.T. 409 (Tribunal)], held that the molten iron obtained at high temperature of 1300 degree celcius and maintained at that level for further use is not a marketable condition and hence not excisable. We find that the said....
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....d in 1998 (103) E.L.T. 298, the Tribunal has denied the benefit of exemption Notification 217/86 in respect of uncoated non-alloy steel plates by observing that they are used in the manufacture of splashed plates which were subjected to nil rate of duty in terms of Notification 175/88. However, Shri Mookherjee appearing for the respondents submits that splashed plates are nothing but the steel pla....
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.... benefit is not available in respect of splashed plate but we find that the facts which have been now placed before us by the ld. advocate for the respondents are relevant facts for re-consideration of the decision taken earlier. As the said facts are not placed before the authorities below which are highlighted now by the ld. Advocate, we consider it to be a fit case to remand the matter to the A....