2003 (12) TMI 151

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..... aring both sides, we find that the issue is as to whether the appellant company is liable to pay duty on the intermediate product used within the refinery for captive consumption in the manufacture of other final exempted product. The Tribunal in the appellants' own case vide Order No. S-423/A-554-555/Kol./2002, dated 10-4-2002 [2002 (144) E.L.T. 209 (Tri.)] held that refinery is a warehouse under .....

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..... s that the above observation made by the factory is factually incorrect, and refers to the Order-in-Appeal No. 36/Cal-II/2002, dated 22-7-2002 vide which the Commissioner (Appeals) has dropped the demand in respect of the same product as involved in the present case, consumed captively in the manufacture of petroleum products by relying upon the earlier judgment of the Tribunal. It has been observ .....

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