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TMI Blog2009 (3) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... ded for the manufacture of goods whether they had been previously manufactured or were processed or were still in a raw or natural state. - granites are basic material that go into the production of granite slabs; the resin and hardner in question are consumables different from raw materials. Notification No. 23/2003-C.E. extends its benefit to goods manufactured wholly from indigenous raw materials. - E/761/2006-MAS - 242/2009 - Dated:- 6-3-2009 - Shri P. Karthikeyan, Member (T) REPRESENTED BY : Shri P.C. Anand, Consultant, for the Appellant. Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order]. - This appeal involves interpretation of Notification No. 23/03-C.E., dated 31-3-2003. This notification exempted goods manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d are granite slabs and an imported resin and hardner were used in polishing the surface of the granite slabs. The imported mixture used gets almost entirely used up in polishing and the same is a consumable. In the Exim policy considered by the tribunal in passing the decision cited, 'raw materials' and 'consumables' were defined as different goods. As the benefit of the Notification No. 23/03-C.E. is available to excisable goods manufactured wholly of indigenous raw material and as the imported resin used is not a raw material, the impugned order had incorrectly denied the benefit and the same is not sustainable. 3. Ld. JDR submits that the production of polished granites is not possible without using the imported resin. As per the rati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be said that its very consumption or burning up is its quality and value as raw material and in such a case, a relevant test is not the presence of the ingredient of the end product, but the dependence of the end product for its essential presence at the delivery end of the process". As per this observation, materials which are essential for the production of any goods are raw materials. It appears that in the instant case, in the production of the granite slabs, the disputed resin and hardner do not play the role of raw materials envisaged in the above observation of the Apex Court. In the Century Denim case (supra) decided following the remand directions of the Apex Court, the Tribunal adopted the meanings of the expressions 'raw mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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