2001 (11) TMI 759

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat it produced. 2. Notification 158/68 exempts from duty such soda ash used in the purification of brine. By application of this notification no duty was payable on the soda ash that the appellant utilised for purifying the brine. The appellant found difficulties in applying this notification. It detailed these difficulties to the Asstt. Commissioner and suggested, as one of two alternatives, payment by duty on the soda ash utilised for purifying the brine. In his reply dated 30-10-90, the Asstt. Collector told the appellant that "prima facie" the claim for payment of duty on the soda ash used for purifying was correct but required it to file a specific declaration under Rule 57A. The appellant complied and thereafter paid duty on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble as credit. 5. In CCE v. National Fertilisers Ltd., the Tribunal had before it the order of the Collector (Appeals) confirming the denial by the Asstt. Collector of the Modvat credit taken by National Fertilisers of the duty that it paid on oxygen and ammonia used in the manufacture of ammonium nitrate. Credit had been denied on the ground that ammonium nitrate was not specified as final product under Notification 177/86 issued under Rule 57A. The Tribunal noted that prior to 10-2-1987, the classification claimed by the manufacturer on the final product under Chapter 28 has been approved. Goods classifiable under Chapter 28 were entitled to Modvat credit by Notification 177/86. Once the classification had been approved, it later ....