TMI Blog2017 (12) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... hemical laboratory report of chemical examiner though show that the Acid Slurry found mentioned in the literature as synthetic detergent but that itself is not sufficient to decide that the synthetic detergent mentioned in the notification satisfies synthetic detergent its primary use for washing of clothes etc. All synthetic detergent which are sold in the market is a formulation of Acid Slurry and various inputs such as sodium carbonate, dolomite powder, perfume and colour etc. Therefore there is a difference between Acid Slurry and synthetic detergent. As per the plain reading of Sr. no. 28 as reproduced above, it can be seen that the goods used captively is only exempted when it is used within the same factory of the manufacture - it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empted under Sr. No.28 of the notification. Though as per the entry provided in notification the goods consumed within the factory of production or goods of Sr.no. 1 to 27 are exempted. However, this entry has been substituted vide notification 7/99 dated 28.02.1999. According to the amendment even the goods manufactured and used by the assessee in their other unit is also exempted. In the facts of the present case the Acid Slurry was used by the appellant in their other unit. He submits that this amendment is substitution of entry and it is of clarificatory nature, hence the same should be given retrospective effect. Accordingly, during the material time as per this clarificatory amendment the appellant was entitled for the exemption even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, in the present case the Acid Slurry is used as input in the appellants other unit, the same is not eligible for exemption under sr.no.28 also. The amendment of exemption under entry no. Sr.no. 28 by notification 4/95-C.E. cannot be said to be clarificatory and the same cannot be extended retrospectively. 5. As regards dutiability on Spent Sulphuric Acid it is held that by the decision of the Larger Bench in the case of Keti Chemicals - 1999 (113) ELT 689 (LB) that Spent acid being a by product is emerging in the process of manufacture. Therefore it is excisable goods and liable for duty. 6. We have carefully considered the submissions made by both sides. 7. We find that the appellant claimed the exemption notification no. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show that the Acid Slurry found mentioned in the literature as synthetic detergent but that itself is not sufficient to decide that the synthetic detergent mentioned in the notification satisfies synthetic detergent its primary use for washing of clothes etc. All synthetic detergent which are sold in the market is a formulation of Acid Slurry and various inputs such as sodium carbonate, dolomite powder, perfume and colour etc. Therefore there is a difference between Acid Slurry and synthetic detergent. 9. As regards the appellant s submission that if the goods is not exempted under Sr.no. 26 of the table to the notification it is exempted under Sr.no. 28. As per the plain reading of Sr. no. 28 as reproduced above, it can be seen that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
