Judgment

PARIPOORNAN, J.

( 1 ) THE appellant is a small scale industry. It carries on the business of manufacture of liquid Carbon Dioxide (Co2) conforming to ISI Grades. The factory is situated at Kalamassery in Ernakulam District, Kerala State. The first respondent in this appeal is the Collector of Central Excise, Cochin. The second respondent is the fertiliser and Chemicals Travancore Limited (FACT ). The appeal is filed under Section 35l (b) of the Central Excise and Salt Act, 1944, against the order dated 18-3-1986 passed by the Central Excise and Gold (Control) Appellate Tribunal, New Delhi substantially modifying the order passed in the appellants favour by the Appellate Collector of Central Excise, Madras dated 18-6-1982. The Appellant Collector set aside the order of the Assistant Collector rendered on 2-2-1982 holding that the appellant is not entitled to the benefit of exemption notification No. 7/65-Ce dated 30-1-1965.

( 2 ) THE facts of this case are in a narrow compass. The appellants manufacture carbon di-oxide of ISI specification out of raw carbon dioxide gas received through pipe line from M/s. FACT Ltd. , Eloor. The raw carbon dioxide is odourous and has a purity