1984 (7) TMI 390

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....te, for the Appellant. ORDER I have carefully gone through the records of the case and the contentions of the appellants put forth in their appeal petition and those urged at the time of personal hearing on 4-7-1984. 2. Mr. Samarjit Ghosh, Solicitor says they manufacture explosives in their factory at Gomia. For use in the manufacture of explosives they obtain Platinum and Rhodium Ga....

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....hey were asked as to why the facility should not be withdrawn. These show cause notices resulted the impugned order The show-cause notice was issued alleging that Platinum Rhodium Gaugzes are used as a Catalyst (Sieve) and, therefore, it is not an input or component of the explosives. Mr. Ashok Singh, Technical Manager of the appellants explained that Platinum/Rhodium Gauzes are used in the manufa....

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....is not sufficient they have to buy some quantity from outside. They referred to the decision of the Collector of Central Excise (Appeals) Bombay in Order-in-Appeal No. 467/B, 11-2-1981 dated 6-4-1981 reported in 1982 E.L.T. 347 where it had been held that since the expression 'Used in the manufacture of has been used in the Notification No. 178/77, dated 18-6-1977 (Now 201/79) with regard to 'inpu....

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....in the manufacture of explosives. From the Technical write-up submitted by the Technical Manager of the appellants which contains more or less the same material as given in the order of the Assistant Collector clearly indicates that the Platinum/Rhodium Gauzes are used in the making of Nitric Acid which is further converted into Nitroglycerine and Ammonia. The Nitr- oglycerine and Ammonia Nitrate ....