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TMI Blog1997 (9) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... being manufactured by them and captively consumed for lining of furnaces and their repair and maintenance. 3. It was their submission that the product was eligible for this benefit but the same has been denied to them. The Assistant Collector has passed an ex parte order on the ground that it has not been shown that it was being used as input within the factory of production in or in relation to manufacture of final products and the Collector (Appeals) has confirmed this order and also not considered the alternative prayer for the benefit of Notification No. 281/86. 4. It was their submission that the appellants are a well-known manufacturer of steel and in their Bhilai plant also, they manufacture Mortars to join bricks in the lining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mming mass and other material including those reported in 1993 (66) E.L.T. 594 (Cal.), 1994 (74) E.L.T. 123 (CEGAT), 1994 (71) E.L.T. 776 (CEGAT-LB), 1995 (79) E.L.T. 505 (CEGAT) and 1996 (83) E.L.T. 91 (Bombay-CEGAT). 8. It was his submission that at both the lower stages, the basic issue involved has not been considered and a speaking order has not been passed on the question whether the material was actually eligible to either of the two aforesaid notifications. 9. In response to queries, it was his submission that actually the HSN Heading 38.16 covers `Refractory cements, mortars, concretes and similar compositions, other than products of Heading No. 38.01 and the explanatory note indicates that this heading covers certain preparat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfy himself whether the inputs or the outputs were covered by the Chapters mentioned in the Table annexed to the notification. 14. While it is true that normally, it is up to the assessees to claim the benefit of the notification to substantiate his claim in cases like this where the factory being under Central Excise control, the facts are known. However, if some information was required, the same could have been called for and if necessary, further verification could be conducted by inspection or otherwise. Furthermore, where the facts are already on record and otherwise broadly known, the same are also required to be taken into consideration by the concerned authorities. 15. In this particular case, the findings are required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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