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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 ..... d and cleared granite slabs availing the exemption during the period 7/04 to 5/05. Impugned order affirmed demand of duty of Rs. 1,59,901/- along with interest. The appellants Bannari Amman Sugars Ltd. had manufactured the impugned granite slabs using also an imported resin, tennax paste and a hardner for polishing them. After hearing both sides on 27th January, 2009, order was pronounced in the open Court allowing the appeal. As the said order was pronounced without considering the decision of the Delhi Bench of this Tribunal in the Century Denim & Others v. CCE, Indore [2008 (6) LCX 44] taken following the remand directions of the Apex Court, the matter is recalled and heard today. 2. Ld. Consultant for the appellants relies on a decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh they were physically absent in the finished goods. He also relies on the ratio of the Tribunal's decision in Century Denim & Others v. CCE (supra). 4. I have carefully considered the case records and the submissions made by both sides. I find that the Tribunal had decided the dispute in favour of the assessees in the Gem Granites case (supra) and the Imperial Granites (P) Ltd. (supra) in cases of similar facts while interpreting the scope of Notification No. 8/97-C.E., predecessor to Notification No. 23/03-C.E. In the instant case, the appellants had manufactured and cleared granite slabs and had used an imported resin and a hardner for imparting glossy finish to the surfaces of the slabs. Admittedly the mixture used is almost entirely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... participated and was required for a manufacturing process but did not form part of the end product. These were substantially or totally consumed during the manufacturing process. 'Raw material' meant basic material which were needed for the manufacture of goods whether they had been previously manufactured or were processed or were still in a raw or natural state. 5. As per the decision of the Tribunal in Century Denim & Others v. CCE case (supra), it transpires that 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. Use of import ..... X X X X Extracts X X X X X X X X Extracts X X X X
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