TMI Blog2008 (2) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... H.K. Thakur, Jt. CDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. The impugned demand on the appellant Public Sector Unit is on the ground that they have used the impugned inputs in respect of coke oven gas which is chargeable to nil rate of duty. We find that the appellants have explained before the authorities below as well as before us that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oke oven gas and these are merely used in the production of the by-products. Hence, the impugned order passed by the authorities below demanding an amount of 20% and 8% of the value in respect of coke oven gas, which is otherwise chargeable to nil rate of duty under the tariff, is not justified. Accordingly, we set aside the impugned order and allow the appeal with consequential benefit to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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