2004 (5) TMI 413

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....te, for the Appellant. Shri S.S. Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  These appeals have been disposed of by these common orders since the issue involved in the same. 2. The appellants are a manufacturer of Leather Cloth 'Release Paper' imported duty free and/or obtained as inputs. This release paper is used in the machinery to assist in ....

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.... under Rule 173F of the said Central Excise Rules, 1944 and (iii)      Pay correct amount of Central Excise Duty as required under  Rule 9(1) read with Rule 173G of the said Central Excise Rules, 1944. 3.  The lower authorities confirmed the demands, hence these appeals. 4. After hearing both sides and finding that - (a)    &n....

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....he case of Ahmedabad Electricity Co. Ltd. [2003 (158) E.L.T. 3 (S.C.)] which had held - "In the case in hand also coal which leads to production of cinder is not used as a raw material for the end product. It is being used only for ancillary purpose that is as a fuel. Therefore, irrespective of the fact whether any manufacture is involved in production of cinder it should be held to be out of t....