TMI Blog2003 (4) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... orinated Paraffin Oil with liquid chlorine as the input where Hydrochloric Acid is a by-product. Hydrochloric acid was not declared in their first declaration dated 5-10-93, but was later declared on 16-6-94. For the period December, 93 to March, 94, Modvat credit was disallowed for that portion which was contained in the by-products. Some of the acid was cleared on payment of duty and some of it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of CPW/CPO and also some quantity of HCL cleared on payment of Central Excise duty. From, the fact it is very clear that there was substantial duty. From, the fact it is very clear that there was substantial compliance by the appellants and non-mentioning of HCL under the column i.e. final product of the declaration is an infraction which is purely technical in character and pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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