9911796707
TMI Blog1990 (1) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of the laminated sheets. These chemicals used as inputs were duty-paid under Tariff Item 68. The appellants availed of set-off of the duty paid on these chemicals against the Central Excise duty payable on plastic laminated sheets. Shri V. Shreedharan, learned advocate has argued that from these chemicals, resin is manufactured. The said resin is consumed captively by them for manufacturing treated paper" and treated fabrics . The entire production of treated paper and treated fabrics is used captively for the manufacture of plastic laminated sheets which are the final finished products of the appellants. The base paper and fabrics are purchased by them from the market. Whether the resin referred to above is dutiable or no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no suppression of facts. 3. For the Revenue, Shri Chandrasekharan has reiterated what has been stated in the Collector (Appeals) s order. He has relied on this Tribunal s decision in Formica India Division, Pune v. Collector of Central Excise, Bombay, reported in 1984 (17) E.L.T. 590 (Tribunal). He has also relied on paragraph 9 of the Supreme Court judgment reported in 1989 (43) E.L.T. 804 (S.C.) (supra). 4. We have considered the records of the case and the arguments advanced before us. The issue for consideration before us is already decided in the judgments relied on by the learned advocate. In 1988 (34) E.L.T. 399 it was observed by the Tribunal that in the continuous process of manufacture of Acetate Yarn/Staple Fibre/Tow, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of paper. Supreme Court observed that the contention that the Sodium Sulphate was used at a stage of preparation of pulp which was a stage anterior to the actual manufacture of paper, was not acceptable because the manufacture of pulp was an integrated process of manufacture of paper and was covered in the definition of manufacture as given in Section 2(f) of the Central Excises Salt Act, which takes within it all ancillary and incidental processes. In that case, Sodium Sulphate was treated as raw material having been used in the end-product paper and the set-off of duty was allowed. In 1989 (43) E.L.T. 201 (S.C.) (supra), the Hon ble Supreme Court held that anything that entered into and formed part of manufacturing proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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