2004 (8) TMI 432

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....pellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an application by M/s. Jyoti Mineral Fibre, for waiver of pre-deposit of Central Excise duty of Rs. 11,11,096/- and penalty of Rs. 10 lakh. 2. Shri B.L. Narasihman, learned Advocate, submitted that the applicants manufacture slag wool and mineral wool, which is generally sold by the....

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....Excise & Customs has clarified after the decision of the Supreme Court in the case of Sidharth Tubes Ltd. (supra), vide Circular No. 139/08/2000-CX. 4, dated 3-1-2001, that where the duty-paying goods are cleared to other units for carrying out further process, not amounting to manufacture, the Department cannot charge duty on value addition outside the factory of clearance. We also heard Shri S.M....