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TMI Blog2005 (2) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... character throughout the process and also in the end-product, (ii) those which, as a result of interaction with other chemicals or ingredients, might themselves undergo chemical or qualitative changes and in such altered form find themselves in the end-product, (iii) those which like catalytic agents, while influencing and accelerating the chemical reactions themselves remain uninfluenced and unaltered and remain independent of and outside the end-products; and (iv) those which might be burnt up or consumed in the chemical reactions - The process of manufacture in which metal casings are involved clearly fell within the 4th category - Decided in favour of assessee. - 5068 of 1999 - - - Dated:- 15-2-2005 - Ruma Pal, Dr. A.R. Lakshmanan a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arbide. The concurrent findings of fact by both the Commissioner (Appeals) by the Collector (Appeals) and the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) are that in the process of manufacture of the Calcium Carbide initially the appellant fills the carbon paste in MS Casings through which the current is passed and then the MS Casings are lowered into the furnace where the carbon paste hardens and burns out in the furnace. As far as the MS Casings are concerned they melt and get mixed up with other molten raw materials. The issue is whether the MS Casings are inputs within the meaning of Notification 217/87-C.E. 4.The Assistant Collector came to the conclusion that the MS Casings fell within the first clause of the Expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e changes and in such altered form find themselves in the end-product, (iii) those which like catalytic agents, while influencing and accelerating the chemical reactions themselves remain uninfluenced and unaltered and remain independent of and outside the end-products; and (iv) those which might be burnt up or consumed in the chemical reactions. 6.The process of manufacture in which metal casings are involved clearly fell within the 4th category. In the circumstances, we are of opinion that the Collector (Appeals) was correct and the Tribunal was wrong in deciding to the contrary. 7.The appeal is accordingly allowed and the decision of the Tribunal is set aside. There will be no order as to costs. - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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