1995 Supreme(SC) 319
SUPREME COURT OF INDIA
B.P.Jeevan Reddy : S.C.Sen
Collector Of Central Excise, Patna
Versus
Indian Tube Company Limited
Case No. : 442 of 1989
Date of Decision : 3/2/95
(1) THE tribunal is right in saying that the diluted sulfuric acid,that is the liquid which remains after user, cannot be said to have been manufactured by the respondent and, therefore, no duty can be levied thereon. The appeal is dismissed accordingly.
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