9911796707
TMI Blog2016 (12) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... aterials including consumables and to pass a fresh order thereafter - appeal allowed by way of remand. - APPEAL No: E/2010/2005 - ORDER No.A/93817/16/EB. - Dated:- 16-11-2016 - Dr. Satish Chandra, President And Mr. C J Mathew, Member (Technical) Shri J.C. Nair, Advocate for the appellant Shri V.K. Shastri, Asstt. Commissioner (AR) for the respondent Per: C J Mathew: Issue before us is the eligibility for concessional rate of date under notification no. 8/97-CE dated 1 st March 1997 which was denied to appellant, M/s Eurotex Industries Exports Ltd, vide order-in-appeal no. PII/BKS/30/2005 dated 24th January 2005 of Commissioner of Central Excise (Appeals), Pune-III upholding the order of lower authority demanding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of domestic procurement in the exemption notification was limited to raw materials whereas paper cones and wax rolls are consumables. 4. Learned Authorized Representative relied upon the decision of the Tribunal in Commissioner of Central Excise, Indore v. Century Denim (EOU) [2001 (129) ELT 657 (Tri-Del)] which held that 9. By Notification No. 105/82, dated 28-2-1982, Government of India gave duty exemption to goods which have been used as raw material or component parts as inputs. Sodium Sulphate which was utilized in the manufacture of paper was not treated by the Department as raw material, since it got burnt up in the process of manufacture and was not retained in the paper. This issue was dealt with by the Apex Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not have come into existence. This means that the imported material, which went into the production of the finished product, gave the quality and utility to finished product. Since these imported materials went into the process to make the finished product acquire the required quality and utilization, we hold that they are raw materials. In the light of this understanding of the words raw material, when the notification is examined, we are clear that the finished products were not produced or manufactured wholly from raw materials produced or manufactured in India. 10. Learned Counsel representing the respondents/ manufacturers wanted us to appraise the meaning of raw material, as a common man in the business understands the same. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification 8/97-CX, ibid, even if, imported consumables are used since the Notification does not debar the use of imported consumables, provided other conditions of the said Notification are satisfied. In view of the decision of the Apex Court referred to supra, we are not in a position to treat the materials with which we are concerned as consumables. Since the materials with which we are concerned in these appeals are, as per the test laid down by the Apex Court, raw materials, they cannot be termed as consumables falling within the purview of the C.B.E. C. circular. The said circular cannot be treated as one varying the test accepted by the Apex Court. Accordingly, we are not inclined to accept the submission advanced by the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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