COMMISSIONER OF CENTRAL EXCISE., CUS. AND S.T., BELGAUM Vs. JINDAL SOUTH WEST STEEL LTD.

JUDGEMENT

(1.) All these appeals are preferred by the Revenue which are admitted by this Court to consider the following substantial questions of law.

(2.) The preliminary question which arise for determination is, whether the 'Corex Gas' which emerges in the course of manufacturing final products namely HR coils, and is it a final product or a by-product.

(3.) The revenue contends, it is a final product and according to them it falls under the classification of Carbon Monoxide under Central Excise Tariff Act. On that basis they have raised a demand duty for different periods.