2003 (12) TMI 552

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.... Shri S.C. Pushkarna, DR, for the Respondent. [Order]. - The appellants are manufacturers of pharmaceutical products, for the manufacture of which one of the inputs is Light Liquid Paraffin. During the period April, 1998 to February, 1999, they took Modvat credit on light liquid paraffin supplied by M/s. Savita Chemicals Ltd. under Rule 52A invoices wherein the goods was described as "light ....

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....ff Schedule, is a purified mixture of solid hydrocarbons obtained from petroleum, whereas light liquid paraffin is a purified mixture of saturated liquid hydrocarbons obtained from petroleum. The latter is covered by Heading 27.10 of the Tariff Schedule as evidenced by the supplier's invoices. In the instant case, Counsel submits, the Department has not contended that light liquid paraffin supplie....

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....he above 10% limit of Modvat credit, the orders passed by the lower authorities cannot be sustained. The DR reiterates the findings contained in the impugned order. 4. I have carefully considered the submissions. The impugned finding recorded by the Commissioner (Appeals) that light liquid paraffin is the same as paraffin wax is perverse as it is not based on any evidence whatsoever. The C....

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....arbons (in solid form) obtained from petroleum. Light Liquid Paraffin contains only saturated hydrocarbons (in liquid form) obtained from petroleum. On account of this difference, there are bound to be chemical differences also between paraffin wax and light liquid paraffin. The two substances cannot be treated as one and the same. It is also pertinent to note that the classification of light liqu....