- (1.) We have heard learned counsel for the assessee at length.
(2.) The following two questions have been referred in this reference : "i) Whether in the facts and circumstances of the case, the Tribunal was correct in law in holding that Solvent 75 is not a waste or by-product, thus affecting the eligibility of the applicants to the benefit of Rule 57 M (1) ? ii) Whether the provisions of Section 11 A CESA, 1944 are to be read into Rule 57 P of the Central Excise Rules 1944 ?"
(3.) The First Question : The assessee is engaged in the manufacture of products like Butyl Alcohol (Butanol). Butyl Acetate, Acetyl dehyde, Acetic Acid and Ethyl Acetate. In the Butyl Acetate Section, first crude butanol is produced. This is further processed and pure Butanol is recovered. The impurities present in the crude Butanol are taken out from the bottom of the column. The mixture containing impurities (which are remnants) are called heavy products. Similarly, from Butanol, impurities left behind are collected. They contain a mixture of Butanol, Butanol Acetate and other higher alcohol, aldehyde and water. Whenever required these are esterified. This residue is called product to be burnt. This mixture of heavy product and products to be burnt is called Solvent 75.;