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TMI Blog2010 (6) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and not with raw materials. Since the imported consumables are not used as raw materials, we accept that the assessees were using only indigenous raw materials in the manufacture of their final products. Therefore, there is no reason why the benefit of the notification should not be extended to them and accordingly we extend the same. - E/917/2003 - 615/2010 - Dated:- 8-6-2010 - Ms. Jyoti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.We have heard both sides. The imported items are steel grits (powder form). The assessees have given a detailed write-up on the use of the steel grits which is as under :- "Steel Grits The steel grits are angular granules having a thickness of 1 to 1.2 mm which does the cutting as a part and parcel of the machinery. Sawing Operation The blades are fixed in the frame. The steel grits a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngsaw machines are fitted with a frame wherein multiple blades are fixed with spacers in between the blades to suit the requirement of the thickness of the slabs that has to be produced from the blocks. These blades are the guiding factor fixed in the machines to vertically guide the steel grits to cut the granite. The steel grits are angular granules having a thickness of 1 to 1.2 mm. These grits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise authorities. From the process as set out by the assessees, it is clear that they are correct in their contention that steel grits (abrasive powder) goes along with capital goods and not with raw materials. Since the imported consumables are not used as raw materials, we accept that the assessees were using only indigenous raw materials in the manufacture of their final products. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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