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TMI Blog2001 (7) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)]. The appellants M/s. DCM Engineering Products Ltd. are manufacturers of rough iron castings. For the manufacture of the said castings, sand moulds are prepared from shell sand/sand mix. The impugned order has demanded duty on the shell sand on the ground that shell sand is not eligible for the benefit of exemption from Central Excise duty under Notification No. 217/86, dated 2-4-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appeal, learned Counsel for the appellant submitted that in para 6(ii) of the impugned order, the adjudicating authority has specifically held that the shell sand is captively used for the manufacture of final product. He, therefore, submitted that the demand of duty is contrary to the finding in the order itself. The learned Counsel also submitted that this issue remains covered in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 217/86 which provides as under :- Provided that nothing contained in this notification shall apply to inputs used in or in relation to the manufacture of final products (other than those cleared either to a unit in a Free Trade Zone or to a 100% Export Oriented Unit), which are exempt from the whole of the duty of excise leviable thereon or are chargeable to Nil rate of duty . 4. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct, namely, iron castings. This Tribunal has already held (Larger Bench) in the case of Shri Ramakrishna Steel Industries Ltd. v. Collector of Central Excise, Madras reported in 1996 (82) E.L.T. 575 (Tribunal) that chemicals or resins which are used in the sand mixture for the purpose of producing sand moulds are used in relation to the manufacture of final product; namely; steel castings. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent case sand mould are not final products. The only final product, namely, iron castings were not exempt and were paying duty. Therefore exemption under Notification No. 46/94 in favour of sand moulds, is not material in deciding eligibility of shell sands under Notification No. 217/86. We are in an agreement with the decision of Division Bench of this Tribunal in the case of Tata Engineering and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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