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TMI Blog2000 (5) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... herjee, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The issues involved in both the appeals filed by the Revenue are common and as such are being disposed of by a common order. 2. The following three issues are involved :- (i) whether molten iron is marketable and hence excisable; (ii) whether pig iron used captively in the manufacture of machineries parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of TISCO v. Commr. of Central Excise [1990 (46) E.L.T. 409 (Tribunal)], held that the molten iron obtained at high temperature of 1300 degree celcius and maintained at that level for further use is not a marketable condition and hence not excisable. We find that the said judgment of the Tribunal in the case of TISCO which was relied upon in the respondents' case, has since been confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -alloy steel plates by observing that they are used in the manufacture of splashed plates which were subjected to nil rate of duty in terms of Notification 175/88. However, Shri Mookherjee appearing for the respondents submits that splashed plates are nothing but the steel plates cut to size and the same are placed at the bottom on the melton iron on which hot melton iron is poured, a portion of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. advocate for the respondents are relevant facts for re-consideration of the decision taken earlier. As the said facts are not placed before the authorities below which are highlighted now by the ld. Advocate, we consider it to be a fit case to remand the matter to the Assistant Commissioner on this limited issue. 8. As a result, the Revenue's appeals as regards the first and second issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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