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TMI Blog2019 (4) TMI 1588X X X X Extracts X X X X X X X X Extracts X X X X ..... . EX., TIRUPATHI [ 2007 (3) TMI 165 - CESTAT, BANGALORE] held that appellant is entitled to the benefit of exemption notification because epoxy resin and ager are not raw materials but consumables because the granite slabs can not come into existence without use if there are no cracks and fissures. The appellant is entitled to the benefit of the exemption notification No. 23/2003-CE - appeal allowed - decided in favor of appellant. - Appeal Nos. E/2113/2011, E/2091/2012 - A/30335-30336/2019 - Dated:- 8-2-2019 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri T. Satya Murthy, Advocate for the appellant Shri C. Mallikharjun Reddy, Superintendent/AR for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of exemption notification. On an appeal by the Revenue, the first appellate authority reversed the decision of the original authority and held that appellant is not entitled to the benefit of exemption notification and hence is liable to duty. These appeals are against the Orders-in-Appeal of the first appellate authority as above. 2. Ld. Counsel for the appellant submits that the entire dispute revolves whether Epoxy Resin and Ager should be considered as raw materials as held by the first appellate authority or as consumables as is their stand. Consequently, whether the differential duty is liable to be charged along with interest and penalty. 3. Ld. First appellate authority relied on the judgment of H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the appellant would submit that the issue in this case is identical to the case in Imperial Granites Pvt. Ltd. [2007(218)ELT 618 (Tri.-Bang.)] and Gem Granites [2007(216)E.L.T. 153 (Tri.-Chennai)]. In the case of Imperial Granites Pvt. Ltd., after examining the role of resin and ager in production of granite slabs in terms of the test laid down by Hon ble Apex Court in the case of Ballarpur Industries Limited (supra), the Tribunal held that resin and ager do not qualify to be held as raw materials because of it is possible for a granite slab to be manufactured without these products wherever they are no fissures or cracks. Therefore, these items should be treated as consumables and not as raw materials. Therefore, the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not barred from availing the benefit of the exemption notification. Both sides relied on the judgment of Hon ble Apex Court in the case of Ballarpur Industries Limited (supra). Revenue contends that going by the test laid down by Hon ble Apex Court, epoxy resin and ager must be treated as raw materials for manufacture of granite slabs because the granite slabs cannot come into the existence without their use. It is the case of the appellant that going by the judgment of Hon ble Apex Court, epoxy resin and ager cannot be considered as raw materials but only as consumables and therefore they are entitled to the benefit of the exemption notification. We find that on an identical issue regarding the same product, the coordinate Bench of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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