9911796707
TMI Blog1985 (3) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... der No. C.V/19/30/18/83, dated 21-6-1983, the Assistant Collector of Central Excise, Tirunelveli, decided that M/s. Madura Coats Limited, Aladiyur, the appellants herein are not eligible to avail of the concessions contained in Notification No. 201/79 in respect of Sodium Aluminate and Sulphate of Alumina claimed to be used in the manufacture of paper. He also ordered that the credit of duty on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available. 3. In the appeal before me, the Consultant for the appellants explained the use of Sodium Aluminate and Sulphate of Alumina. Water used for the bleaching of man-made fabrics or cotton fabrics has to be free from suspended impurities and has to be neutral with pH factor of 7. Both the chemicals help in the coagulation and settlement of fine suspended impurities in water and also he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llector of Central Excise, Hyderabad in ED (MAS) 174/83 wherein in paragraph 4, the Tribunal has held that Calcined Magnesite Powder used for neutralising sulphuric acid in the manufacture of Cellulose Acetate is entitled to the benefit of Notification No. 201 of 1979. 4. Senior Departmental Representative on the other hand pointed out that what the Tribunal has decided is that Ferric Alam u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls that go to produce the various chemicals will not themselves qualify for the benefits of Notification No. 201/79. As correctly pointed out by the SDR, when ferric alum is used only for water purification, it is not entitled to the benefits of Notification. In the present case, sodium aluminate and sulphate of alumina are used for removal of suspended impurities and change the pH factor to neutr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
