9911796707
TMI Blog1994 (4) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of Titanium Anode used by them in the manufacture of Caustic Soda by the Electrolysis process. Their claim in this regard had been rejected initially by the Assistant Collector of Central Excise, Gaya, which decision was reversed in their favour by the Collector (Appeals) on appeal by them. 2. In the present Appeal, it has been urged that the Order of Collector (Appeals) is improper and unjust as the latter had, for passing the impugned order, relied upon the Tribunal order in Gujarat Alkalies and Chemicals Ltd. v. Collector of Central Excise, Baroda. The said order not having been accepted by that Collector, a Reference Application had been filed against the same. Further, the merits of the case had not been gone into by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have considered the submissions. We find that in a number of decisions taken by the Tribunal, credit as claimed by the present Respondents had been held to be eligible. The most important decision is in Collector of Central Excise v. Gwalior Rayon Silk Manufacturing (Weaving) Co. Ltd. reported in 1988 (35) E.L.T. 227. It was held that benefit of Notification 201/79-C.E. was allowable in respect of duty paid on Titanium Substrate Soluble Anode used in the manufacture of Caustic Soda. The challenge by the Department against the said decision before the Honourable Supreme Court was unsuccessful, as briefly reported in 1992 (57) E.L.T. A77. We take note of the fact that Notification 201/79-C.E. which was involved in the said case was more restr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. clinches the matter in favour of the Respondents. 6. Incidentally, we take note of the fact that the Collector has contended that the Titanium Anode in question is surely a machinery part falling under Rule 57A(1) Explanation (b)(i) and is not an input used in the manufacture of caustic soda-lye. Under the provisions cited above, what are described as not being included in the scope of the expression input are machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products. There is no doubt about the use of the Titanium Anodes in the manufacture of caustic soda. Further, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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