9911796707
TMI Blog2009 (3) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... w materials which are wholly produced in India. The said contention was not accepted by the original adjudicating authority. It was held that the respondent imported a number of other raw materials. It is the contention of the respondent that all these items are consumables and they are not raw materials. Adjudicating authority dismissed the contentions of the respondents against which they were in appeal to ld. Commissioner (Appeals). Ld. Commissioner (Appeals) vide impugned order allowed the appeal of the respondent herein and set aside the order-in-original. Held that- we find that the items which were imported by the respondent and consumed during the course of manufacturing of the finished products viz. Hydrogen Peroxide, these items s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umina, 5. Palladium Catalyst, 6. Sodium Acid Pyrophospate, 7. Filter elements, 8. Hydrogen Catalyst 9. Dequest 2041, 10. Molecular Sieve and 11. Activated Carbon. It is the contention of the respondent that all these items are consumables and they are not raw materials. Adjudicating authority dismissed the contentions of the respondents against which they were in appeal to ld. Commissioner (Appeals). Ld. Commissioner (Appeals) vide impugned order allowed the appeal of the respondent herein and set aside the order-in-original. Aggrieved by such an order, Revenue filed an appeal before the Tribunal. Tribunal vide its Final Order No. 422 423/2004 dated 4-2-2004 set aside the impugned order and order passed by the original authority was rest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials. Revenue has not adduced any evidence regarding the items being raw materials/inputs which are to be used in the manufacturing of the final product i.c. Hydrogen Peroxide. On the other hand the contention of the Respondent's counsel right from the beginning is that these items are not raw materials as such for manufacture of Hydrogen Peroxide, the required raw materials are 1. Methyl Cyclohexyl Acetate, 2. Solvesso 150, 3. Ethyl Anthroquinon, 4. Sodium Acid Phyophosphate 5. Dequest 2041, 6. Filter Elements, 7. Palladium Catalyst, 8. Hydrogen Catalyst and 9. High Density Polyethelene. 6. We also find strong force in the contention raised by the ld. Counsel that the issue is now squarely settled as regards the use of consumable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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