Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 294 - AT - Central ExciseManufacture - Marketability - captive consumption - Demand of duty on captive consumption of Glyoxal used in the manufacture of Drug intermediates - Drug intermediates (2-Methyl Imidazol and 2-Methyl 5 Nitro Imidazol) exempted under Notification No.147/1984-CE, dt.19.06.1984 - Held that:- it is specifically mentioned that though one of the raw materials for making drug intermediates is Glyoxal 40% but they are using Glyoxal 20%, which is an intermediate stream of their Glyoxal plant. No investigation has been done by the Revenue to argue that unstable Glyoxal 20% cannot be used in the manufacture of exempted drug intermediates manufactured by the appellant. It is also observed from the chemical test report dt.24.01.1991 from Chemical Examiner, Central Excise, Vadodara, that Glyoxal 20% on storage, deteriorates and cannot be considered as marketable. It cannot be said that drug intermediates are manufactured by the appellant only from the stable Glyoxal 40%. No case can be made against the assessee on presumptions and conjectures. The appellant was manufacturing exempted drug intermediates from unstable Glyoxal 20% which was not marketable and on which no duty was thus payable. - Decided in favor of assessee.
|