TaxTMI 
TaxTMI 
2008 (9) TMI 858
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....e on this issue by Final Order Nos. 1256 to 1259/2006 dated 19-7-2006 in Appeal Nos. E/119, 123/2006; E/905/2005 and E/1211/2004 [2006 (204) E.L.T. 313 (T)]. The department had also initiated Show Cause Notice for classification of these gases which arise as a technological necessity and for demanding duty. As the matter was decided ex parte, this Bench, by remand order dated 23-8-2007 by Final Order No. 986/2007 in Appeal E/137/2007, directed the Commissioner to re-determine the case after following the Principles of Natural Justice and also by taking into consideration the judgment rendered by this Bench in the assessee's own case treating the gases as having arisen as a technological necessity. The Department treated the gases to be Carb....
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....nbsp; Dated : 25/08/2007 TO WHOMSOEVER IT MAY CONCERN The Corex process is a direct smelting process for the production of iron, designed and commercialized by the Austrian company Voest-Aipine Industrieanlagenbau (VAI), Austria. JSW STEEL LIMITED has set up an Integrated Steel Plant of capacity 3.8 MTPA for....
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...., 2007 TO WHOMSOEVER IT MAY CONCERN JSW STEEL LIMITED has set up an Integrated Steel Plant of capacity 3.8 MTPA for the manufacture of Hot Rolled coils at Toranagallu, Bellary district, Karnataka state. At the time of initial setting up of the plant, JSW Steel Limited has adopted the Corex-BOF-Hot Strip Mill route for the manufacture of final products namely hot rolled coils. In respect of iron making facilities by Corex rout, the main plant & machinery, technology and licence know-how were provided by M/s.Voest-Alpine, Austria This is to state that during the process of making hot metal in the Corex furnace, the corex gas emerges out from the furnace as by product due to technical necessity. The corex gas has high calorific value and is ....
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.... * Low CO2 percentage in the reduction gas so as to ensure higher metallization of the DRI * Optimum distribution of oxygen between the tuyeres and dust burners * Permeability of the char bed * System pressure * Higher melting rate operation COREX export gas is suitable for a wide range of applications, including : * Power generation * Production of DRI * Fuel gas within an iron and steel complex * Production of ....
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....n on the Revenue has not been discharged to establish that the item is a carbon monoxide. Even the tabulated form, which they rely on, clearly discloses that there are four gases involved in the Corex Gas and the percentage of carbon monoxide is 45.79% and that by itself does not make the entire gas as carbon monoxide. Their further submission is that the evidence of two Scientists and Professors of BITS, Pilani and IIT, Kanpur have not been discarded and no rebuttal evidence has been produced. The gases have not been subjected to test to find out about the carbon monoxide content. The Revenue has not relied on ISI specifications to show that the mixture of gases with 45% of carbon monoxide can be treated as carbon monoxide. 3. The learned....
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.... The evidence produced by the appellants in the form of Certificates issued by two experts has not been discarded by the Revenue by getting rebuttal evidence. Prima facie, at this stage, we are not in a position to categorically say that the Corex Gas is nothing but Carbon Monoxide merely because of the percentage of 45.79% in the mixture. Even going by the Explanatory Notes, the item has not been treated as Carbon monoxide but as Cocktail gas, as contended by the learned Counsel. The Explanatory Notes to HSN has persuasive value. Furthermore, we notice from the latest judgment of the Apex Court in the case of CCE v. Calcutta Springs Ltd. (cited supra) that the heading which is favourable to the assessee should be adopted. Prima facie, if t....