2017 (8) TMI 1340

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.... 1. The Revenue is in appeal against order dated 04/04/2014 of Commissioner (Appeals) -I Meerut. The respondents are engaged in the manufacture of Detergent Cake/ Detergent Powder falling under Chapter 32. They were availing area based exemption in terms of Notification No. 50/2003 dated 10/06/2003. During the course of the manufacture of Detergent Cake/ Detergent Powder, Spent Sulphuric Acid al....

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....spent sulphuric acid has emerged as one of the products during the course of manufacture of Detergent Cake/ Detergent Powder. The same cannot be considered as a waste as it has got good commercial value, admittedly, being cleared on consideration by the respondent. 3. The Ld. Counsel for the respondent submitted that the impugned order is correct to hold that Spent Sulphuric Acid is nothing but a....

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....e the Commissioner (Appeals) allowed the exemption under Notification No. 89 of 95. We find no sustainable ground in the present appeal by the revenue to interfere with such finding in the impugned order. Regarding the duty liability of fabric brightener, we note that the impugned order recorded the process undertaken by the respondent as only diluting of raw material. Relying on the decision of t....