2013 (2) TMI 519

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..... eld that:- The paraffin wax was forming part of the final product hence which was not in agreement with the argument of applicant. Therefore, direct the applicants to make pre-deposit 20% of the duty demand. - applicants to make pre-deposit 20% of the duty demand. - E/385/11 - - - Dated:- 25-7-2012 - Ashok Jindal And Mathew John, JJ. Appellant Rep by: Shri S. Muthuvenkatraman, Adv. .....

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..... Arguing on behalf of the Applicant, the ld. Counsel submits that paraffin wax is only a 'consumable' in their process of manufacture and not a raw material. He relies on the decision of the Tribunal in the case of Gem Granites Vs. Commissioner of Customs, reported in [2007 (216) ELT 163 (Tri.Chennai)] holding that when imported consumables are used in any process undertaken by a 100% EOU, exempti .....

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..... ightly invokable. 5. We have considered the submissions made by both sides. The question whether paraffin wax is raw material or consumable is to be decided with reference to the manufacturing process and the final product that is emerging. Prima facie we are not in agreement with argument of the applicants in this matter, since the paraffin wax was forming part of the final product. The questio .....

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