9911796707
TMI Blog1999 (7) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... onsumed for further processing into wetting out agents and emulsifiers. They availed exemption on these products under Notification No. 101/66, dated 17-2-1966 in terms of Serial No. 4 of the Table annexed to the notification. The proceedings in these cases relate to eligibility for the exemption. 2. Arguing the appeals for the Revenue, learned S.D.R., Shri H.K. Jain submitted that the respondents had availed this exemption under Serial No. 4 of Notification No. 101/66. He submitted that these exemptions were in respect of "emulsifiers, wetting-out agents, softeners and other like products intended for use in any industrial process." He submitted that test reports have shown that the goods in question were only Surface Active Agents a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 1944. He submitted that this allegation has no basis at all as the Commissioner (Appeals) has rightly held that if two provisions afford different facilities/concessions, it is up to the assessees to choose between them. Therefore, the choice as to whether they should have availed of the provision for duty free captive consumption under Rule 9 or availed themselves of the exemption under Notification No. 101/66, was entirely for the assessee to make and the adjudication order was in clear error in holding that the respondents should have availed of the facility for duty free captive consumption of the slurry. He also submitted that in the instant case such a choice did not arise at all, inasmuch as the final product, namely, wetting-out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against them, inasmuch as the Chemical Examiner has stated during cross-examination that properties such as emulsifying, dispersing and wetting-out are characteristics of all surface active agents and that is the reason why he did not specifically indicate that they are wetting-out agents or emulsifiers. Shri Shroff submitted that there could be no dispute about slurry being subjected to processes for the purpose of making preparations. In fact, Annexure A to the show cause notice dated 30-6-1989 itself mentions that respondents manufacture "Organic Surface Active Agents and preparations and use the slurry captively in the manufacture of Surface Active Preparations." 5. He also submitted that there can be no dispute that the processe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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