2005 (5) TMI 396

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....llant. Shri Bipin Garg, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are two appeals filed by the Revenue against two order-in-appeals by which the Commissioner (Appeals) has set aside the demand of duty in respect of Acid Slurry got manufactured on job work basis by M/s. Shiv Gram Udyog Sansthan. 2. We have heard Shri U. Raja Ram, ld. DR and Shri ....

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....rgent Powder at Nil rate of [Duty] they have paid an amount equal to 8% of the price of Detergent Powder; that the said amount is to be adjusted towards any demand of duty of Acid Slurry. The ld. Advocate has also submitted that for some period they had sent both the inputs to their own unit for manufacturing Acid Slurry which is exempted from payment of duty under Notification No. 88/88-C.E., dat....

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.... to the benefit of this notification as they are falling within the categories specified in the notification. Thus Acid Slurry manufactured by the appellant in their own unit will be eligible for the benefit of Notification No. 88/88-C.E. and no duty will be payable. To this extent the Revenue's appeal is rejected. However, in respect of Acid Slurry got manufactured from the job worker under Notif....