Sulphuric Acid during the material period and
the ratio of LAB to LABSA and ratio of Spent Sulphuric Acid was
almost the same in respect ... another third party. After
nothing the facts the Tribunal held that LABSA and Spent Sulphuric
Acid are of the same quality and the processing tank
other allied products including Linear Alkyl Benzene Sulfonic
Acid (in short "LABSA"). The defendant is also a company incorporated under
the Companies ... carrying on business including sale of LABSA.
The plaintiff supplied LABSA to the defendant on the basis of verbal order and
raised bills
another third party. After noting the facts the
Tribunal held that LABSA and Spent Sulphuric Acid
are of the same quality and the processing tank ... excess
quantity of LAB to manufacture excess quantity of
Acid Slurry or LABSA 90%, nor the department has
Page 11 of 27
Appeal
another third party. After noting the facts the Tribunal held
that LABSA and Spent Sulphuric Acid are of the same quality and the
processing tank ... excess quantity of LAB to manufacture excess quantity
of Acid Slurry or LABSA 90%, nor the department has produced any evidence
or referred
supply of Soda Ash Light,
3 Com. O.S.No.1566/2022
Labsa LMB-Gray 90, special cleaning products, acid slurry and
other chemicals/ products ... Soda Ash Light-Nirma and
1,500 kg LABSA LMW-Grade 90, for a sum of Rs.2,70,810/-
(Rupee. Two Lakhs Seventy Thousand
another third party. After
noting the facts the Tribunal held that LABSA and Spent Sulphuric Acid
are of the same quality and the processing tank ... excess quantity of LAB to manufacture excess
quantity of Acid Slurry or LABSA 90%, nor the department has
produced any evidence or referred
manufacturing and selling of Linear Alkyl Benzene Sulphuric Acid (in short
"LABSA"). The assessee was running the business under proprietorship
concern ... order, wherein, he agreed that the production of
LABSA by the assessee is a manufacturing process. It was a submission
that the issue
found to consist of active matter namely, Linear Alkyl
Benzene Sulphonic Acid (LABSA) Sodium Salt and other ingredients such
as Sodium Chloride, Calcium, Magnesium, Iron ... content of
LABSA sodium salt varied from 0.13% to 1.08% by weight. The content
of Sodium Chloride varied from 89% to 95% by weight
generated from the
manufacture of Linear Alkyl Benzene Sulphonic Acid (in short
LABSA) for manufacturing of Single Super Phosphate.
3. The Applicant has also sought ... Control Board to allow the utilization of Spent
Sulphuric Acid generated from LABSA for the manufacturing of
Single Super Phosphate (SSP), as per the draft
Panda
Learned counsel for the appellant says that while manufacturing LABSA (Linear Alkyl Benzene Sulphuric Acid) sulphuric acid was used and in the process ... product emerged as a technological necessity in the course of manufacture of LABSA. Appellant had not caused prejudice to Revenue. The duty realized on clearance
