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TMI Blog1985 (8) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was lodged with the Collector of Central Excise (Appeals), Madras. By this he seeks modification of the order of the Asstt. Collector. The Collector (Appeals) referred to the decision of this Bench in Appeal No. ED (MAS) 368/83 dated 21-3-84 in the case of Sandur Manganese and Iron Ores Ltd., Yeshwantpur v. Collector of Central Excise, Bangalore . Following the rationale of that decision he found no merit to modify the order of the Asstt. Collector. The Collector of Central Excise, Madurai has now come up in appeal against the order of Collector (Appeals) referred to supra, urging that the process of manufacture of calcium carbide by Muthu Chemical Industries is distinguishable from the process of manufacture of iron/steel by Sandur Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Rajalakshmi Paper Mills Pvt. Ltd. v. Collector of Central Excise, Madurai - ED (MAS) No. 20/84, dated 7.1.85 - wherein it has been observed that following the decision of the Tribunal in the case of Sandur Manganese and Iron Ores Ltd. v. CCE Bangalore [Appeal No. ED (MAS) 368/83] the term raw material has to be interpreted in accordance with the circumstances of each case; materials normally used in the commercial manufacture of paper (of a particular commodity) and are essential for the production of quality paper (that commodity) of acceptable standards should be treated as raw material for the purpose of Notification No. 201/79. Elaborating, he referred to the process of manufacture that it would be a product of conver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacture of ferro alloys and cannot be treated as a material for the purpose of Notification No. 201/79. On analogy the carbon paste used in an electrode in the manufacture of calcium carbide cannot be treated as a raw material, electrode being merely a device for delivery of current into the material for reaction. The reference to the general principle stated in the case of Rajalakshmi Paper Mills (Appeal No. ED (MAS) 20/84) is not inconsistent with the above decision of the Bench. 5. Accordingly, I set aside the orders of the Collector (Appeals) and the Asstt. Collector and disallow the claim that carbon paste used in the manufacture of electrode/calcium carbide is entitled to Notification No. 201/79. - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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