2000 (6) TMI 105

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Shankar, Member (T)]. - The appellant inter alia processed ethyl alcohol into acetaldehyde which it in turn used in the manufacture of pentaerythritol which it cleared on payment of duty. By application of Notification 217/86 the acetaldehyde would be exempted from duty since it is consumed in the factory of production for manufacture of excisable goods. The appellant, however, paid duty on the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... duty notwithstanding that they are exempted from duty by notification would apply. 3. There is an additional factor in the case before us. The classification list filed by the appellant for the period in question 1991 to 1993 clearly indicated the appellant's intention to pay duty on the captively consumed acetaldehyde, not availing the exemption notification, has been approved. The duty that ....