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M/s. Narmada Gelatines Ltd. Versus C.C.E. Bhopal

2015 (10) TMI 872 - CESTAT NEW DELHI

Duty demand - non maintenance of separate account - Manufacture of dutiable as well as exempted goods - by-products - Held that:- Proceedings were initiated against the appellant for the earlier period making the same allegations which were upheld by .....

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hosphate are by products which emerged during the process of manufacture of gelatine their final product. As such, the provisions of Rule 6(3)(b) are not applicable. Apart from the above, learned advocate also draws our attention to Mumbai High Court .....

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inal products. - Impugned order is set aside - Decided in favour of assessee. - Appeal No. E/3360/2006-EX(DB) - FINAL ORDER NO. 52238/2015-EX(DB) - Dated:- 10-7-2015 - Shri Ashok Jindal, Member (Judicial) and Shri B. Ravichandran, Member (Technical), .....

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ound that during the course of manufacture of their final product gelatine, ossein emerges and Hazardous mother liquor emerges which is further processed to manufacture di-calcium phosphate and enriched Di-calcium phosphate which is exempted.In as mu .....

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from July 2005-Dec 2005. 2. We note that prior to present proceedings, the proceedings were initiated against the appellant for the earlier period making the same allegations which were upheld by the lower authorities. The matter came up before Trib .....

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manufacture of gelatine their final product. As such, the provisions of Rule 6(3)(b) are not applicable. Apart from the above, learned advocate also draws our attention to Mumbai High Court decision in Rallis India Ltd. Vs. Union of India [2009 (233) .....

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