2008 (7) TMI 214

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....or the Respondent. [Order per: Archana Wadhwa, Member (J)]. - The impugned order stands passed by the Commissioner in de novo proceedings when the matter was earlier remanded by the Tribunal with specific direction. 2. The appellant is engaged in the manufacture of zinc concentrate, which is being cleared by them to their own unit for captive consumption. Inasmuch as the same is not being sold b....

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....asmuch as the entire zinc concentrate was being transferred by appellant to their own units situated at different places who were availing Modvat credit of the duty paid by the appellant, the entire exercise is revenue neutral and is futile. The duty liability on the final product is higher than the duty liability on the zinc concentrate and their unit who were consuming the zinc concentrate are p....