2003 (8) TMI 225

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....DR, for the Respondent. [Order]. - The issue involved in this appeal filed by M/s. Demosha Chemicals Limited is whether the excise duty is leviable on Spent Sulphuric Acid. 2. Shri J.C. Patel, learned Advocate, submitted that the Appellants manufacture Sodium Hydrosulphite Acid and other chemicals and avail of Modvat credit of the duty paid on the inputs; that Oleum, which is a conce....

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....ot a manufactured product and, therefore, would not be charged to duty again; that as per the decision of the Supreme Court in the case of CCE, Vadodara v. Dhiren Chemical Industries, 2002 (143) E.L.T. 19 (S.C.), CBEC's circulars are binding on Revenue even if placing different interpretation than given by the Supreme Court. 3. I also heard Shri H. Kothikar, learned SDR for Revenue, who re....

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.... the Officers of Central Excise. It has been held by the Supreme Court in the case of CCE, Vadodara v. Dhiren Chemical Industries, 2002 (139) E.L.T. 3 (S.C.) that "regardless of the interpretation that we have placed on the said phrase, if there are Circulars which have been issued by the Central Board of Excise & Customs which place a different interpretation upon the said phrase, that interpreta....