2008 (4) TMI 315

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....one, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - In this appeal, the Revenue is contesting the decision of the Commissioner (Appeals) wherein he held that two chemical solutions prepared by the respondents are not marketable and therefore, not excisable. The two chemical solutions are used for impregnating papers and cotton fabrics which are in turn used for manufacture of fina....

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....ongly and he has not answered this question. 3. The original adjudicating authority had held that the assessee was paying duty on the synthetic resins treating it as a fully manufactured commodity. On this ground, he had denied the credit to them. But what the Commissioner (Appeals) has held is that credit is admissible if the synthetic resins used for captive consumption are not excisable at all....