2014 (5) TMI 294

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....espondent : Shri K.J. Kinariwala, Superintendent (AR) JUDGEMENT Per: H.K. Thakur; 1. This appeal has been filed by the appellant against OIO No.38/BRC/MP/96, dt.29.03.1996 passed by Commissioner of Central Excise & Customs, Vadodara. The issue involved in the present proceedings is chargeability of Central Excise duty on captively consumed Glyoxal used in the manufacture of Drug intermedi....

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....imated the Drug Control Authorities that they have started using Glyoxal 20% in the manufacture of exempted drug intermediates. 2. When the case was called out for hearing, Shri Nirav Shah (Advocate) appeared and mentioned that the case may be transferred to Single Member Bench as the issue is not of classification and valuation and also because of the fact that the amount involved in this case....

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.... is captively consumed in the manufacture of exempted drug intermediates. 4. Heard ld.A.R. and perused the case records. The issue involved is whether duty on Glyoxal manufactured and captively consumed is required to be paid by the appellant when used in the manufacture of exempted drug intermediates. Appellant in the grounds of appeal and before the adjudicating authority claimed that they ar....

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....hich are exempted drug intermediates. It is also observed from the case records that appellant vide letter Sec 130/715A/1990-91, dt.14.05.1990, much before the issue of show cause notice, did write to the Commissioner of Food & Drugs Control Administration, Gandhingar about the change in the raw materials for the manufacturing of Drugs intermediates. In this letter, it is specifically mentioned th....