TaxTMI 
TaxTMI 
2004 (1) TMI 580
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....he Respondent. [Order]. - In this appeal, the Revenue has questioned the validity of the impugned order vide which the Commissioner (Appeals) has reversed the order-in-original set aside the duty demand and the penalty as confirmed by the adjudicating authority. 2. The issue involved in this appeal relates to the availability of the Modvat credit on the inputs used in the manufacture....
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....their case. He has referred to the ratio of the law laid down in the case of Pushpaman Forgings v. CCE, Mumbai, 2002 (149) E.L.T. 490. The learned Counsel has also referred to the registration certificate obtained by the respondents. 4. I have heard both sides and gone through the record. The perusal of registration certificate shows the respondents sought registration for the manufacture of....
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....ioner (Appeals) has ignored this important fact and in my view wrongly accepted the afterthought plea of the respondents that Spent Sulphuric Acid is their bye-product and not product. 5. Since Sulphuric Acid is one of the products of the respondent, it is difficult to conclude that they are engaged in the manufacture of only one product i.e. Acid Slurry, they are rather engaged in the manuf....