2018 (2) TMI 710

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..... l Excise & Customs, Nasik [2017 (1) TMI 290 - CESTAT MUMBAI], where it was held that The context of the exemption afforded to materials imported by ‘export oriented units’ and the condition stipulated for eligibility to excise duties, instead of half of the aggregate of duties of customs, that ‘raw materials’ be domestically procured does not permit the latitude of treating ‘consumables’ as ‘raw m .....

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..... f the dispute is the contention of Revenue that appellant utilises barium chloride, corundum sand , anti-corrosion oil and stamping ink which were allegedly imported for manufacture of the goods cleared into the domestic tariff area; the adjudicating Commissioner held that the first two are raw materials and the other two are consumables rendering the appellant-assessee ineligible for t .....

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..... m the concept that consumable fall within the broader scope of the words raw materials . Reference in this connection can be made to the view expressed in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. M/s. Thomas Stephen Co. Ltd., Quilon [1988 (2) SCC 264] and Coastal Chemicals Ltd. v. Commercial Tax Officer, A.P. and Ors. [1999 (8) SCC 465]. In the cases at h .....

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