9911796707
TMI Blog2008 (12) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal is against an order passed by the learned Tribunal. It appears from the order in respect of the appeal so passed by the learned Tribunal where the petitioner wanted to have the benefit of Modvat Credit in respect of this ramming mass and sleeves. The learned Tribunal took up the matter and relied upon a decision of the learned Single Bench of the Hon'ble Karnataka High Court which is reported in 1998 (98) E.L.T. 81 (Kar) (Canara Steel Limited v. Union of India) whereas without taking any note of the judgment of this High Court reported in 1993 (66) E.L.T. 594 (Cal.) on the same question of law and further the learned Tribunal has failed to find out that the order so passed by the Hon'ble Calcutta High Court was also followed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e it was observed, "As the Act does not define goods, the legislature must be taken to have used that word in its ordinary dictionary meaning. The dictionary meaning of the expression is that to become goods it must be something which can ordinarily come to the market to be bought and sold and is known to the market as such. The Tribunal found, and there was materials for the Tribunal to do so, that the market in which articles in question were sold were paper packed and wrapped in paper. Therefore, anything that enters into and forms part of that process must be deemed to be raw materials or component part of the end-product and must be deemed to have been used in completion or manufacture of end product." 2. It is submitted that the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt affirming the said decision of the Karnataka High Court in Commissioner of Central Excise, Bangalore v. Escorts Mahle Ltd. reported in 2003 (154) E.L.T. 321 (S.C.). It appears that the appeal was preferred from the order of the Division Bench of the Karnataka High Court when the Court held as follows : "Keeping the aforesaid manufacturing process in view and also bearing in mind that it is essential to control the acidic vapours generated during the steel manufacturing process, this Bench has held in C.A. No. 6615/2003 (Collector of Central Excise v. Steel Authority of India Limited) that use of such chemicals is essential for the manufacturing process. Specially it was observed that : "As discussed by the concerned authority burnt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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