1983 (11) TMI 307

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rusing the records and upon hearing the arguments of Shri Jimmy F. Pochkhanawalla, Advocate for the appellant and upon hearing the arguments of Shri S.K. Choudhury, Senior Departmental Representative for the respondent, the Tribunal makes the following order : 3. By his order No. V/68/30/13/82-M.P.I, dated 12-10-1982 the Assistant Collector of Central Excise, Hyderabad-II Division, disallowed credit to the extent of ₹ 2,04,327.68 being the balance in the RG 23 account of the appellant-company, the credit being the amount of duty paid on raw materials used in the manufacture and clearance of the chemicals viz. Pyridine (Grade 1 to 5), Alpha Picoline Beta Picoline and Gamma Picoline. In doing so, the Assistant Collector noted that raw ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt one as well, though it does not set out the manner in which credit could be granted in such cases. We hope that the Government would take suitable steps, if so advised, for modification of the notification to provide for suitable procedures to cover the type of cases as the one under consideration. 5. We have drawn heavily on both the appellants and the Department in working out a procedure for the grant of credit for raw materials insofar as they are used in the manufacture of dutiable finished chemicals. We find that the following finished products are manufactured by the appellant-firm :- (i) Pyridine (Grades 1 to 5) (ii) Alpha Picoline (iii) Beta Picoline (iv) Gamma Picoline. Of these, the first two were dutiable during the per....