2013 (1) TMI 222

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Notification No.3/2005-CE, dt.24.02.2005, which exempts distilled or sterilized or conductivity water of similar purity used in the factory of production - the appellant has requested FAA to decide the matter on merit without appearance and hence this point, could not be properly considered by the first appellate authority. Thus set aside the impugned order and direct the FAA to reconsider .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... thority has held in favour of the appellant by holding that such product cannot be identified separately. On an appeal filed by the Revenue, the first appellate authority held that the sterilized water being cleared from the factory premises along with Rabipur vaccine, has to be held as captive consumption of sterilized/distilled water and as the final product is exempted, they are liable to disch .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X