TMI Blog2014 (9) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... e opinion of CTSM of IOCL Vadodara is also not conclusive since he himself has clarified that from the given distillation range of solvents, it appears that these solvents can be blended with other petroleum streams to meet the specifications for motor spirit. This cannot be considered as conclusive opinion. Further, Tribunal in case of M/s. Indu Nissan Oxo Chemical Industries Ltd. v. CCE, Vadodara as reported in [1998 (3) TMI 220 - CEGAT, MUMBAI], had held relying on U.S. Customs case that the term ‘suitable for use’ means actually, practically and commercially fit for such use and not casually incidental or possible use. In view of the above, Commissioner’s reliance upon the opinion of CTSM cannot be held appropriate. In the absence of sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of suitability for use as fuel and also to keep in mind the ratio of the judgment of the Tribunal in the case of M/s Silverchem Industries Pvt. Ltd. Vs CCE Mumbai - 2003 (155) ELT 204 (Tri-Mum). Ld. Counsel appearing on behalf of the appellant would submit that the issue is now squarely covered by the judgment of Silverchem Industries Ltd as also Avani Petrochem Ltd Vs CCE Vadodara-II - 2010 (249) ELT 117 (Tri-Ahmd). 4. Ld. D.R. reiterates the findings of the adjudicating authority. 5. On perusal of the records, we find that directions in our remand order has not been carried out as regards the second requirement of suitability for use of the product in spark ignition engine. The classification of this product is now settled by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Adjudicating Commissioner at the time of re-adjudication. 4. We find that the directions of the Tribunal have not been carried out in view of the fact that the second requirement of suitability for use spark ignition engine has not at all been examined. The opinion of CTSM of IOCL Vadodara is also not conclusive since he himself has clarified that from the given distillation range of solvents, it appears that these solvents can be blended with other petroleum streams to meet the specifications for motor spirit. This cannot be considered as conclusive opinion. Further, Tribunal in case of M/s. Indu Nissan Oxo Chemical Industries Ltd. v. CCE, Vadodara as reported in 1998 (101) E.L.T. 201 (Tri.), had held relying on U.S. Customs case tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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