2018 (11) TMI 8

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....haikh, Advocate, for appellant Shri S. Hasija, Superintendent and Shri N.N. Prabhudesai, Superintendent (ARs), for respondent ORDER Per: Mrs. Archana Wadhwa As per the facts on record, the appellant is engaged in the manufacture of sulphuric acid, its derivative and fertilizers. A part of the sulphuric acid manufactured by them is being used in demineralisation of water, which is being....

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.... Advocate for the appellant has drawn our attention to the manufacturing process, which is not disputed by the Revenue. For better appreciation, the same is reproduced below:- "To manufacture sulphuric acid, molten sulphur is burnt in the air and SO2 gas is generated. This SO2 gas is required to be converted to SO3 for the manufacture of sulphuric acid. These processes are highly exothermic - t....

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....ediate product which is consumed in the factory of manufacture." 4. In view of the foregoing, it is the appellant's main contention that DM water is not their final product and the same is an intermediate product which is further consumed in the factory of manufacture. In such a scenario, the benefit of captive consumption notification is available to them. 5. Further, going through the impu....

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....E, Mumbai-IV - 2005 (187) ELT 263 (Tri.-Mumbai). Further, the Tribunal in the case of IPCL Ltd. vs. CCE, Vadodara - 2004 (178) ELT 656 (Tri.-Mumbai) and Rashtriya Ispat Nigam Ltd. vs. CCE, Vishakapatnam - 2002 (150) ELT 743 (Tri.- Bang.), has held to the same effect. 6. Inasmuch as, admittedly, the DM water comes into existence during the course of manufacture of the final product and is used c....