TMI Blog2002 (11) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the appellants submitted that there are three issues are involved in this case. The first issue with reference to eligibility of benefit in terms of Notification No. 67/95-C.E., dated 16-3-95. The other two issues are concerned with payment of duty in respect of the items manufactured by the appellants. He said that they had already paid duty in respect of the goods manufactured and used fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification 67/95 on the ground that 'dolomite bricks' are not used in the process of manufacture of the final product and that it is by itself is final product which is exempt from payment of duty and therefore the coal tar pitch is not entitled to the benefit of Notification. In terms of the proviso to the Notification. It is settled position that refractory materials like dolomite bricks, can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red as final product. We follow the decision of the Tribunal in the case of Shalimar Paints Ltd. v. CCE, Calcutta-II reported in 1994 (72) E.L.T. 186 in this regard. Once the dolomite bricks is considered as an intermediate product, then the coal tar pitch, that is consumed in the manufacture of an intermediate product, which in turn is consumed in the manufacture of a final product, is to be cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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