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2002 (4) TMI 483
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.....K. Verma, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal filed by M/s. Amrit Banaspati Company Ltd. the issue involved is whether soapy matter obtained by them in the process of manufacture of Banaspati is liable to Central Excise duty. Shri P.C. Jain, learned Advocate submitted that the Appellants manufacture Banaspati during the manufacture of whic....
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....ein. Both from the point of view of transportation and to ensure stability, it is necessary to remove extra water as early as possible". The learned Advocate contended that this goes to prove non-marketability nature of the soap stock. 2. On the other hand, Shri V.K. Verma, learned Departmental Representative, reiterated the findings as contained in the impugned order. We have considered t....