9911796707
TMI Blog1997 (4) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Rule 57G indicating the description of the inputs of the final products. Two such inputs indicated in the declaration dated 4-4-1989 and 6-10-1989, namely, synthetic filter cloth and asbestos millboard are the goods in dispute in the present appeal. The appellants case is that these two inputs are essential in the manufacture of their product and they are accepted procedure the world over. The process involved is internationally known as Bayer s process. According to them synthetic filter cloth is used in filteration of slurry of rotory vacuum filter, filteration of alumina trihydrate slurry of rotory vaccum filters just before gas suspension calciner feed point, filteration of terminal thickness under flow slurry of alumina trih ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter went up in appeal the Collector (Appeals) by the impugned order confirmed the Assistant Collector s orders. Hence the present appeal. 5. Shri M.P. Devnath, ld. counsel appearing for the appellants stated that the point has now been settled by the recent decisions of the Tribunal which had followed the Apex Court decision in IFFCO v. Collector of Central Excise, reported in 1996 (86) E.L.T. 5 (S.C.) which was followed by the Larger Bench of the Tribunal in the case of Union Carbide India Ltd. reported in 1996 (86) E.L.T. 613 and further decisions of the Tribunal involving the same appellants, namely, Hindalco Industries Limited v. Collector of Central Excise, Allahabad, (Final Order No. 225-230/97-NB, dated 13-12-1996. 6. I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d cannot take place. Orifice plate is made out of asbestos millboard. Thus, millboard is also used in or in relation to manufacture of aluminium, the final product. Assistant Collector and Collector (Appeals) had held that moulds and feed boxes are nothing but plant and machinery and orifice plate is nothing but part of these machineries and hence outside the purview of inputs under Rule 57A. Lower authorities have, however, not controverted the fact that the orifice plate is consumable. A consumable item is more in the nature of an input than an item of plant and machinery. Having regard to the interpretation given by the Apex Court in IFFCO, supra, where the Apex Court has given a very wide interpretation to the expression in or in relat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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