2004 (4) TMI 124

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....Member (T)]. - In this appeal filed by the Revenue the issue involved is whether the benefit of Notification No. 67/95-C.E., dated 16-3-1995 is available to M/s. Hindustan Zinc Ltd. in respect of lead sheet and wires used captively in the lining of storage tank. 2. Shri Virag Gupta, learned D.R., submitted that M/s. Hindustan Zinc Ltd. manufacture Zinc Ingot and Sulphuric Acid; that they had ma....

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....., further, submitted that the tanks are used in the storage of one of their final products which clearly shows that the manufacturing process has been completed, and therefore, it can very well be concluded that the storage tanks are not used in or in relation to the manufacture of the final product; that accordingly lead sheets and wires manufactured by the Respondents and used captively are not....