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TMI Blog2009 (10) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... cess of manufacture of Caustic Soda starts. The raw materials used according to the Counsel are Sodium Carbonate and Sodium Hydroxide. Brine solution is different from in name, properties and use from Sodium Carbonate and Sodium Hydroxide. The fact that the item is being removed regularly to its sister concern for further manufacture of different products clearly establishes that brine solution is marketable. It has a commercial identity different from Sodium Carbonate and Sodium Hydroxide. Therefore, brine solution is an excisable product. The same is subject to 'nil' rate of duty as per the relevant entry in the first schedule to the Central Excise Tariff Act, 1985. Therefore, the credit of duty paid on all the raw materials that are rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes the following decisions :- (1) Hindustan Coca Cola Beverages Pvt. Ltd. v. CCE, Thane-I - 2009 (242) E.L.T. 45 (Tri.-Mum.) (2) CCE, Chandigarh v. Punjab Laminates Pvt. Ltd. - 2006 (202) E.L.T. 578 (S.C.) 4. Shri T.H. Rao, ld. SDR appears for the Revenue. He opposes the prayer made on behalf of the appellants to reduce the duty demand as applicable only to the normal period. He states that the appellants neither maintained separate accounts in respect of the exempted finished goods nor kept the department informed about the clearance of the exempted goods. As such, he argues that the extended period of limitation is applicable in this case as there has been noncompliance with the rules as well as suppression of material information. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plastyles Pvt. Ltd. v. Commissioner - 2008 (232) E.L.T. 29, where the Tribunal held that the expression "as such" covers new/unused or used goods. We are also prima facie satisfied that in view of the two audits, there does not appear to be suppression or wilful misstatement more so when, 4 charts annexed to the appeal of the Company at pages 422 to 425, on which heavy reliance was placed, relating to payment of excise duty on used empty glass bottles and crates by different units of the Company located in Gujarat, Rajasthan, Goa, Madhya Pradesh etc. have not been refuted or rebutted by the Commissioner in the order." 6. It is seen from the above that the Tribunal took into account several factors while waiving the requirement of pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egarding description in the classification list was made. The Hon'ble Supreme Court took note of disclosure by the assessee regarding manufacturing process and disclosure of ingredients and came to the conclusion that the Tribunal was right in holding the view that the entire demand was time-barred. It was held by the Tribunal in that case that before approving the classification list and extending the benefit of notification, the proper officer should have satisfied himself about the correctness of the classification list. The present case is not similar to the case of Punjab Laminates (supra). In this case, the appellants did not maintain separate accounts of receipt, consumption and inventory of inputs which were used in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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