9911796707
TMI Blog2008 (3) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... f Notification No.276/67 which exempts the said goods from the duty subject to their utilization in the manufacture of pesticides. 2. The appellants are engaged in the manufacture of pesticides and as per the process of manufacture given in the CT-2 certificate and the declaration filed by them, one barrel of 90 ltrs of chemical solvent CIX to level and mixed Xylene are added in 10 ltrs of pesticides technical material and the barrel is shaken for 10 minutes and both are mixed. The same results in emergence of pesticides products 100 ltrs. The Revenue's case is primarily based upon the fact that the supplier of 10% pesticides material was not found to be in existence at the addre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial without use of the same in the pesticides. We, however, note that said retraction was within a period of 6 days and the fact that the deponent was not familiar with English language, has not been rebutted by the lower authority. As such, we are of the view that the said retracted statement cannot be made the sole basis of holding against the appellant, especially when in his subsequent statement recorded on 5.12.89, Shri R.K. Sanghvi has clearly deposed that the goods after production were cleared to various customers. The above fact also further gets corroborated from the statements of the customers, affirming receipt of the pesticides by them. The said statements stand dealt with by the original adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority on the ground that on some occasions, goods might have been brought to the factory and perhaps even stored there and this fact is not sufficient to establish that the goods were used in the manufacture of specified pesticides. The said observations of the adjudicating authority in the realm of surmises and conjectures. When the chemicals from IPCL have definitely landed at the factory premises of the appellant and the pesticides stand cleared to their customers, may be through another proprietary concern, M/s R.K. Industries, the weight of the evidence tilt in favour of the assessee. The sole statement of Shri R.K. Sanghvi, which in any case stand retracted by him, cannot be made the basis for holding against them.&n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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