9911796707
TMI Blog1996 (7) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... d the order of Collector (Appeals). The Collector (Appeals) in his order had held : I have considered the matter. It is evident from the facts of the case that the use of Mafron Gas is absolutely essential for manufacture of the polyester film and yarn. It is immaterial that such input is not physically present in the final product. Considered in the light of the Tribunal s judgment as relied u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal to Collector (Appeals). The Collector (Appeals) allowed the appeal of the assessee. The Department has filed the present appeal against this order of Collector (Appeals). 3. Shri Y.R. Kilaniya, the learned DR appearing for the appellant submitted that the refrigerant gas (mafron gas) is used as a device inside the chilling plant and is only a part of the plant system; that this can be used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e course of its manufacture; that this chilling operation is essential as without the process of chilling, polyester film yarn cannot be made. The ld. Counsel cited and relied upon the judgment of this Tribunal in the case of Kaporan Ltd. supra. The ld. Counsel also referred to the instructions contained in Circular No. 33/33/94-CX-8, dated 4-5-1994 in which the ld. Counsel submitted that the Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss and that without the use of mafron gas, manufacture of polyester film yarn is not economically viable. The contention of the appellant is that the mafron gas is used inside the chilling plant and therefore it is a device or a part of the plant system is not supported by any fact. I also find that the Collector (Appeals) while deciding the case had relied upon the ratio of this Tribunal s judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gas in the final product was not essential for making mafron as an eligible input used in the process of manufacture of the final product. In the instant case, the admitted position is that the mafron gas is used for chilling the molten or semi-solid polyester film yarn. I hold that it is an input used in the manufacture of polyester filmament yarn. 6. In the result the impugned order is upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
