9911796707
TMI Blog1993 (6) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... per : V.P. Gulati, Member (T)]. Since a common issue arises for consideration in both these appeals, they are taken up together and disposed of by this single order. 2. The above appeals have been filed by the Collector of Central Excise, Coimbatore, against the respective impugned orders of the Collector (Appeals). Under the impugned orders the lower appellate authority has allowed the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poxy smear, the copper clad laminate is given an upper and lower additional surface material in the form of backup materials. The Hylam sheets are used as the backup materials in the process of the manufacture of Printed Circuit Boards. As per Explanation (i) to Rule 57A of Central Excise Rules, 1944, machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss epoxy sheets to prevent any burring of the holes to be drilled. It has been pleaded that since the holes are being drilled for precision circuitory any burring would spoil the epoxy sheets and the necessary circuit cannot be formed on the same. It has been pleaded that the Hylam sheets are discarded after the drilling has been done. It has been further pleaded that the Hylam sheets as such do n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for producing or processing any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products. A reading of this explanation shows that for an item to be excluded it has to be such that it performs some function for producing or processing or for bringing about any change in any substance by its action with reference to the notified final ..... X X X X Extracts X X X X X X X X Extracts X X X X
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