TMI Blog1999 (3) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. The issue involved in this appeal filed by M/s. Motilal Padampal Udyog Ltd. is whether the exemption under Notification No. 19/88 is available to the product spent Nickel Catalyst. 2. Shri M.P. Devnath, ld. Advocate, submitted that the Appellants manufactured Vanaspati and availed Modvat credit of duty paid on inputs under Rule 57A of the Central Excise Rules. One of the inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -7-1991; that all the clearance of the impugned products were made by them before the amendment of Notification No. 19/88 by Notification No. 27/91, dated 25-7-1991. He mentioned that as per provisions of Rule 57D(1) the credit of duty shall not be denied or varied on the ground that part of the inputs is contained in any waste, refuse or product; that spent nickel catalyst was a waste which was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kel catalyst, the clearance of the same should have been made only after payment of duty. 4. We have considered the submissions of both the sides. It is not the case of the department that the appellants had cleared Nickel catalyst as such. It has not been disputed by the Department that the Appellants had not used the Nickel catalyst in or in relation to the manufacture of the finished product. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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