2004 (1) TMI 244

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....er-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that appellants are engaged in the manufacture of Sulphuric Acid (Acid Slurry) and are using Sulphuric Acid one of the inputs in the manufacture of Acid Slurry. The appellants were availing the benefit of Modvat Scheme and taking credit on the duty paid inputs. During the manufacture of Acid Slurry some residue of....

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....Rules are not applicable. The appellants also relied upon the provisions of Rule 57D of the Central Excise Rules to submit that the credit was not be denied on the ground that part of the inputs is contained in any waste/residue arising during the manufacture of the final product. 5. Appellants further contended that they are clearing spent sulphuric acid under the Chapter X Procedure against C....

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....ion of the Revenue is also that the appellants are not paying duty when they were claiming the spent sulphuric acid under Chapter X Procedure. Therefore, they are liable to pay 8% of the price to such clearance. 7. In this case the first contention of the appellant is that spent sulphuric acid is a waste generated during the manufacture of Acid Slurry. This issue is now settled by the decision ....

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....o obtain remission of duty on such goods, shall make application to the Commissioner stating therein their requirements and purpose and the Commissioner on his satisfaction allowed the appellant to receive the goods on conditions without payment of duty. The obligation is on the receiver of such goods to use the same in a specified industrial process. In case, the goods received under this procedu....