9911796707
TMI Blog1996 (6) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... By the present appeal, the appellants have assailed the order of Collector (Appeals) holding that duty shall be payable on sand mix as it is used in the manufacture of sand mould which is exempt. 2. The facts of the case are that the appellants purchased from market sand and chemicals and prepared sand mix. Sand mix is further used for preparation of sand moulds which are used in the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... castings. He submitted that the Larger Bench of this Tribunal in the case of Shri Ramakrishna Steel Industries Ltd. v. C.C.E., Madras reported in 1996 (82) E.L.T. 575 in Para 14 held : 14. We are here dealing with a case where inputs are not necessarily required to be used in the manufacture of the final product, which is an expression of considerable larger import. The words in relation to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the preparation of some other article which has a significant role to play in the manufacture of the final product without being used in the mainstream of the manufacturing process but without the use of which the final product will never come into being. When such is the case, it is reasonable to conclude that sand mould is used in relation to the manufacture of final product, namely steel c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eva, the learned SDR reiterates the findings of the lower authorities. 5. Heard the submissions of both sides. We find from the judgment of the Larger Bench of this Tribunal that the Larger Bench held that the terms used in relation to the manufacture are very wide terms where raw material is actually used in the mainstream of manufacture of final product that is, actually used in the physical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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