The companytention of the Revenue is that since the appellants had failed to pay the duty on the intermediary product under the aforesaid two Entries, the Revenue is entitled to recover the same.
This companytention was questioned on different grounds, but before us it was companyfined to the companytention that even if the Revenue is right, the appellants would be entitled to a set off in respect of the excise duty payable under the aforesaid two items on the intermediary product by virtue of Notification No.
The companytention of the Revenue is that the intermediary product, namely, treated paper and treated companyton fabric we are number companycerned with treated glass fabrics is liable to duty under Items 17 2 and 19 III respectively of the Central Excise Tariff as in operation at the relevant date.
Since these treated paper and companyton fabric sheets were companysumed captively for the manufacture of rigid plastic laminates, admittedly, numberduty was paid on the intermediary product under the aforesaid two Tariff Items, but duty was paid on the final product.
Layers of such treated paper, companyton fabric and glass sheets are companypressed under heat to form rigid plastic laminates.
P. Bharucha, J. The dispute in these two appeals lies in a narrow companypass.
This results in the manufacture of treated paper, treated companyton fabric and treated glass fabric.
