appellants are engaged in the manufacture of LINEAR ALKYL BENZENE SULPHONIC ACID (LABSA) falling under Chapter Heading 3402.90 of the Schedule to the Central Excise ... concerned only with the dispute relating to assessable value of LABSA. The main inputs for manufacture of LABSA are (1) LINER ALKYL BENZENE
assessee are engaged in the manufacture of Linear Alkyl Benzene Sulphonic Acid (LABSA). For the manufacture of LABSA two inputs are used i.e. Linear ... Sulphuric Acid. During the process of manufacture of final product i.e. LABSA the product namely Spent Sulphuric Acid also arises. The assessee cleared
assessee) were engaged in the manufacture of Linear Alkyl Benzene Sulphonic Acid (LABSA, for short), for which 98% Sulphuric Acid and Linear Alkyl Benzene were ... under Rule 57CC or Rule 57AD (2). It is contended that as LABSA was cleared on payment of duty while SS Acid was cleared without
these cases is the appellant herein is a job worker
manufacturing LABSA for M/s. HUL. It is also undisputed that HUL gives ... appellant uses other consumables in the manufacture of LABSA. It
is also undisputed that the appellant has been valuing the said LABSA cleared
from factory
view that the assessee being manufactures of Linear Benzene Sulphuric Acid (LABSA in short), which is commonly called Acid slurry, has undervalued the goods while ... wilfully mis-led the department by artificially creating two different grades of LABSA only to evade Central Excise Duty by under valuing LABSA manufactured/cleared
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
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
situated at village Galonda, Silvasa and are engaged in
manufacture of LABSA & Spent Acid and are holding Central
Excise Registration No. and Service
engaged in the business of manufacturing Linear Alkyl Benzene Sulphoric Acid (LABSA) falling under chapter sub heading 3402.90 of the Central Excise Tariff ... ibid which is produced herein below:
"3. Admittedly, LABSA was a dutiable product and the same was cleared on payment of duty
held that the petitioner was not entitled to Modvat credit as LABSA had not been declared as an input by the petitioner. Accordingly, the total ... application by staying that the petitioner has not provided any evidence that LABSA is the same Sulphonic Acid. The first respondent has directed the petitioner
