2002 (8) TMI 188

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....quid form. This coal tar pitch emerges at a temperature of 300 degrees centigrade having softening points varying from 95 degrees centigrade to 105 degrees centigrade. The said coal tar pitch is loaded in an insulated tanker in a liquid form and unloaded in the calcining refractory material plant within the factory and used in the manufacture of the dolomite bricks. (b)     The appellants also manufacture solid pitch having softening point varying from 90 to 114 degrees centigrade and the same, in solid form, after being packed in HDPE bags is cleared on payment of appropriate duty. (c)      The appellants avail the benefit of Notfn. 67/95-C.E., dt. 16-3-95 in respect of the 'dolomite brick....

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....d in the same condition in the manufacture of 'dolomite bricks', is capable of being marketed or is actually being marketed in that condition. In the absence of any evidence of marketability, the demand is unsustainable. Reliance is placed on the following decision : (a)    CCE, Cochin v. Mythri Rubbers Pvt. Ltd. [2001 (132) E.L.T. 627] (b)    TISCO v. CCE, Jamshedpur [1995 (76) E.L.T. 602] (c)    Affirmation of the decision of TISCO v. CCE, Jamshedpur by the Supreme Court [2000 (117) E.L.T. A124] (d)    CCE, Jamshedpur v. SAIL [1998 (103) E.L.T. 298 (Trib.)] (e)    Shankar Packaging Pvt. Ltd. v. CCE, New Delhi [1999 (111) E.L.T. 655 (Trib.)] (f)&nb....

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....the Notfn. It is settled position, that refractory materials like dolomite bricks, can be considered as being used in or in relation to the manufacture of the final product. There have been a series of decisions on this point, the latest being of the Hon'ble High Court of Karnataka in the case of Escorts Ltd. v. CCE, Bangalore reported in 2000 (120) E.L.T. 75. Following the same, we cannot uphold the Commissioner's finding as regards Notfn. 67/95. Further, Department themselves have extended the benefit of Notfn. 67/95 to the dolomite bricks which could have been availed only if it is used in or in relation to the manufacture of the final product. (c)      In absence of any definition of 'intermediate product', a....