2004 (3) TMI 304

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.... Revenue the issue relates to the liability of the respondents to pay 8% of the price of spent sulphuric acid cleared by them under Chapter X. 2. Learned JDR has contended that the spent sulphuric acid being one of the final products of the respondents, they are liable to pay 8% of its price on the clearances made by them during the period in dispute, under Rule 57CC. But on the other hand, the....

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....Chemicals Ltd. v. CCE. Indore (decided vide Final order dated 8-1-2004) wherein also 8% of the price of the spent sulphuric acid cleared under Chapter X procedure, was demanded from the appellants therein, under Rule 57CC, the Tribunal quashed the demand by holding that the spent sulphuric acid could not be said to be the final product. Similar view had been taken by the Division Bench of the Trib....