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TMI Blog2004 (6) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri A. Chopra, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - These applications for waiver of pre-deposit of duty, amount of Modvat credit ordered to be reversed and the penalties demanded/imposed and stay recovery thereof arose out of the order of the Commissioner of Central Excise, Vadodara. 2. M/s. Indian Oil Corporation Ltd. manufacture naphtha amongst other produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the naphtha so received from M/s. IPCL in the manufacture of motor spirit and clears the same on payment of duty after availing of credit of duty paid on the input (naphtha). It is the department's contention that the "return stream naphtha" (remnant naphtha cleared by M/s. IPCL to M/s. IOC) is classifiable under chapter Heading 2710.19 of CETA as against M/s. IPCL's contention that it is classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned that the product falls under sub-heading 2710.14 as the boiling range of the product is 70°C to 150°C which is the feature of naphtha. Secondly, both the department and assessees have always understood the "return stream naphtha" as a product falling under sub-heading 2710.14. This understanding of all the parties concerned emanated from the expressions used in Notifications 27/89-C.E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OC has wrongly taken credit. The applicants have strongly contended that the "return stream naphtha" is nothing but naphtha only. We have perused the various notifications cited and trade notice issued prescribing the procedure to be followed by the assessee receiving duty paid naphtha and returning the remnant naphtha to the supplier. We observe that the applicants have made out a strong prima fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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