9911796707
TMI Blog2014 (3) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... he notification - calcium carbide was used by the appellant for ripening of the apples, which admittedly is a process prior to the extraction of juice. The said ripening of the apples can be achieved even on the basis of natural condition. As such it can be concluded that such use of chemicals for ripening of apples is only to accelerate the process. Further, the use of Pectin Enzymes for extraction of juice has again to facilitate the process of extraction of juice which can otherwise be achieved without the use of the said Enzymes. As such, the said two products are required to be considered as consumables, in which case, the same would not amount to use of raw materials thus violating the condition of the notification - Following decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessees disentitled to the benefit of concessional rate of duty, initiated proceedings against the assessee by way of issuance of various show cause notices. The said show cause notices were confirmed by the original adjudicating authority. However on appeal, the Commissioner (Appeals) in one case held in favour of the assessee on the ground that use of such ripening chemicals and Pectin Enzymes cannot be considered to be raw materials inasmuch as the same are used for accelerating the process of juice extraction which can otherwise be achieved without use of such chemicals. The said order of the Commissioner (Appeals) stands appealed against by Revenue. According to the ld. Advocate for the assessee, there is another order of Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by both sides. The only point required to be decided is whether the use of chemicals i.e. calcium carbide and use of accelerator i.e. Pectin Enzymes in the manufacture of apple juice concentrate would amount to use of imported raw materials hitting the condition of the notifications. The Tribunal in the case of I G Petrochemicals Ltd. vs. C.C.E., Belapur - 2006 (206) ELT 680 (Tri-Mumbai) has held that the use of imported Vanedium Pentoxide used as catalyst in the manufacture of Phthalic Anhydride cannot result in denial of the benefit of the notifications when the final product are otherwise manufactured out of indigenous raw materials. The Hon’ble Karnataka High Court in the case of C.C.E., Belgaum vs. Forbes Gokok Ltd. - 2010 (250) ELT 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ‘consumable’, the same would not be hit by the condition of the use of indigenous raw materials in the notification. When we apply the ratio of above decisions to the facts of the present case we find that calcium carbide was used by the appellant for ripening of the apples, which admittedly is a process prior to the extraction of juice. The said ripening of the apples can be achieved even on the basis of natural condition. As such it can be concluded that such use of chemicals for ripening of apples is only to accelerate the process. Further, the use of Pectin Enzymes for extraction of juice has again to facilitate the process of extraction of juice which can otherwise be achieved without the use of the said Enzymes. As such, the said two ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
