Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1999)(105)ELT577Tri(Chennai)
..... a computer printout showing the details of debit notes issued for the period from april 1990 to february 1995 for verification".statements of other persons including accounts officer, accounts assistant the person incharge of brewing section which revealed about the manufacture and supply of demineralised water to m/s. ..... 41,32,352/- was demanded under provisions of rule 9(2) read with proviso to section 11a(1) of central excise act. ..... manufactured and cleared demineralised water falling under tariff subheading 2851.00 of central excise tariff act, 1985 in contravention of various provisions of central excise act and rules and therefore duty amount of rs. ..... the majority view of the tribunal was after considering the various technical literature from mcgraw hill encyclopedia of science & technology at page nos. ..... in that case the appellants were engaged in the manufacture of urea, ammonium sulphate & diammonium phosphate fertilizers as well as other items in their factories situated in fertilizer nagar, district vadodara. ..... with the introduction of cet act, 1985 (effective from 28-2-1986) chapter 28 covered inorganic chemicals and organic or inorganic compounds of precious metals of rare earth, metals of radio active elements or isotopes and sub-heading 2851.00 covered "other inorganic compounds ..... kartha, quality control superintendent of the factory who, in his statement stated that he is incharge of the demineralised water plant and also acting as the quality control superintendent of m/s. .....
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