COMMISSIONER OF CENTRAL EXCISE Vs. HINDUSTAN LEVER LTD.

JUDGEMENT

(1.) THE issue involved in this appeal filed by the Revenue is whether the spent Nickel Catalyst is an excisable commodity.

(2.) SHRI P.K. Mittal, ld. Advocate, appearing on behalf of the Respondents M/s. Hindustan Lever Ltd. submitted that the Tribunal in their own case has held vide Final Order No. 835/98 -C dated 9 -9 -98 that the Spent Nickel Catalyst was not excisable commodity. Shri Satnam Singh, ld. SDR, submitted that as the Nickel catalyst had been used as an input by the Respondents after availing the Modvat credit under Rule 57A of the Central Excise Rules, they could not avail exemption from payment of duty in respect of Spent Nickel catalyst which is a dutiable product under sub -heading 2620.00 of the Schedule to the Central Excise Tariff Act.

(3.) WE have considered the submissions of both the sides. We find that the issue regarding the excisability of the impugned product has been decided in the case of C.C.E. Bombay v. Hindustan Lever Ltd. Order No. 835/98 -C, dt. 9 -9 -98 following the decision of the Tribunal in the case of CCE, Jaipur v. Mehta Vegetable Products - 1997 (93) E.L.T. 229 in which it was held that Spent Nickel Catalyst does not arise out of manufacture and is not goods. Following the ratio of the above orders, we reject the appeal filed by the Revenue.