1995 Supreme(SC) 319
SUHAS C.SEN, B.P.JEEVAN REDDY
Collector Of Central Excise, Patna – Appellant
Versus
Indian Tube Company LTD. – Respondent
(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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