TMI Blog2012 (10) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... cid gets generated as a bye product – demand set aside – in favor of assessee - 1714 of 2010 - - - Dated:- 11-5-2011 - Akil Kureshi and Sonia Gokani, JJ. Darsh an M. Parikh, for the Appellant B. L. Narasimhan, for the Respondent ORDER Per : Akil Kureshi, J. Revenue is in appeal against the judgment of the CESTAT, dated 12-11-2009 [2010 (261) E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Counsel for the Revenue was confronted with the decision of this Court in Tax Appeal No. 1736 of 2009 wherein though the products under consideration were different, legal issue was similar. We find that a Division Bench of this Court in the case of Sterling Gelatin (Tax Appeal No. 1736 of 2009 decided on 9-9-2010) - 2011 (270) E.L.T. 200 (Guj.) was considering a product, i.e. mother liq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing Gelatin or that by using a smaller amount of Hydrochloric Acid, the production of Mother Liquor could be averted. In the manufacturing process adopted by the assessee, it is not possible to manufacture Gelatin without Mother Liquor coming into existence. Thus, when the entire quantity of input viz. Hydrochloric Acid is used in the manufacture of the final product being Gelatin which is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Di-Calcium Phosphate, there would be no question of maintaining separate accounts for receipt, consumption and inventory of input. xxx 13. Insofar as reliance placed upon the decision of the Bombay High Court in the case of Commissioner of Central Excise, Thane-1 v. Nicholas Piramal (India) Ltd. (supra) is concerned, the same would have no applicability to the facts of the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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