9911796707
TMI Blog1987 (5) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The Collector of Central Excise (Appeals) New Delhi found in favour of the respondent hence this appeal by Revenue to the Tribunal. 3. Notification No. 201/79 so far as the material for the present appeal exempts all excisable goods on which the duty of excise is leviable in the manufacture of which any goods falling under Item 68 of the First Schedule to the Central Excises & Salt Act, 1944 have been used as raw materials of component parts from so much of the duty of excise leviable thereon as is equivalent to the duty of excise already paid on the inputs subject to fulfilment of conditions under the notification. The order of the lower authorities does not show that there is any dispute as to respondents fulfilling these condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item (vi) of Tariff Item 14-H Gases including Liquefied or Solidified Gases, namely the following - reads : "Acetylene" - (Whether in dissolved condition or not) Smt. Chander appearing for the appellants does not dispute that for dissolved acetylene presence of acetone is a must because acetylene is highly explosive substance and cannot be transported or marketed without acetone. She also submitted that acetone helps in dissolving the acetylene many times the volume of acetone. She submitted that acetone helps in storing much larger volume of acetylene. She submitted that such a use cannot said to be use in the manufacture of dissolved acetylene, because the presence of acetone in the dissolved acetylene is not as an input but only as an s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne in dissolved condition or not. 7. The expression "use in the manufacture" has been interpreted by Hon'ble Supreme Court in J.K. Cotton & Spinning & Weaving Mills v. Sales Tax Officer, Kanpur - 1965 (16) STC 563. In the context of Central Sales Tax Act and the rules made thereunder, the Supreme Court interpreted the expression in the manufacture of goods in the following words - "The expression 'in the manufacture of goods' should normally encompass the entire process carried on by the dealer of converting raw materials into finished goods. Where any particular process is so integrally connected with the ultimate production of goods that but for that process, manufacture or processing of goods would be commercially inexpedient, goods re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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