2007 (1) TMI 312

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....akh, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal by the department against the order of the Commissioner (Appeals) No. ZBN/365/M-VII/2000 dated 19-12-2000. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : a. The respondent who are manufacturers of various chemicals cleared Diethyl Sulphate Sludge (DES Sludge) and ....

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....am in agreement with the appellants and hold that the DES Sludge is beyond the purview of "manufacture" and hence levy of duty is uncalled for." 4. The learned DR submits that spent sulphuric acid emerging as a by-product is liable to duty as held in the case of Collector of Central Excise, Ahmedabad v. Keti Chemicals, 1999 (113) E.L.T. 689 (Trib.- LB). 5. The learned advocate for the ....