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TMI Blog1997 (3) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... wing was explained to the lower authority : 1. Treaded clay in the form of paste is fed on the teflon coated belt, which is passed through oven. After processing in the oven Heritage Flake is manufactured and released from the belt. 2. Teflon Coating on the belt not only helps release of heritage flake because of its non-stick property. It also makes flakes surface even and imparts finish. During the course of manufacture the coating gets consumed and has to be replaced after approximately 5 mts. of manufacture of Heritage Flakes. 3. There is no substitute or alternate method available for the teflon coated belt. The point that falls for determination is whether the same can be treated as an input in relation to the manufacture of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V. Thyagaraj, the learned SDR has pleaded that the ratio of the decisions citied by the learned Counsel for the appellants could not be pressed into service as in the case of felts and wire mesh where the Tribunal allowed the benefit, these were participating in the manufacturing process. The belt in question, he pleaded, provides only a medium for transportation of the materials and the belt was not participating in the manufacturing process. In rejoinder the Counsel for the appellants has pleaded that the very fact that the belt provided non absorbing smooth surface, it should be treated as required for the manufacture of the goods. 4. We have considered the pleas made by both the sides. We observe from the narration of facts in the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of paper. They can be regarded in a way, as parts of the paper making machine or machinery used in the machine or for the purpose of the machine; but by their very purpose, they are goods used in relation to the manufacture of paper or paper products and hence are inputs as contemplated in Rule 57A. In the light of what we have indicated above, the decisions in Collector of Central Excise v. Ashim Paper Products (P) Ltd. - 1990 (50) E.L.T. 12 (Tribunal) ERB, Andhra Pradesh Paper Mills Ltd. v. Collector of Central Excise - 1990 (50) E.L.T. 252 (Tribunal) SRB, Sirpur Paper Mills Ltd. v. Collector of Central Excise - 1991 (56) E.L.T. 649 (Tribunal) SRB are not correctly decided. On the other hand, the decisions in Gujarat Alkalies C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be used again and is disposed of as copper waste. It is stated that the Department has accepted the same as copper waste for the purpose of clearance on duty. The copper wire is not consumed in the course of manufacture. It becomes waste by deposit of particles of tin and has to be replaced. Though it cannot be said that copper wire is used in the manufacture of metal container in the sense that it is raw material which enters into the finished product directly or indirectly, it can safely be said that copper wire is used in relation to manufacture of metal container since without the use of the copper wire, the manufacturing process cannot be conducted. Copper wire is, therefore, input as contemplated in Rule 57A. The use of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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