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TMI Blog2001 (11) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... machines which the appellant used in its factory to make sand moulds and sand cores which were in turn used for casting articles of metal. In the order impugned in this appeal, the Commissioner (Appeals) has confirmed the finding of the Assistant Commissioner that, since sand moulds and sand cores were exempted from payment of duty by Notification 46/94, the prohibition contained in sub-rule (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the appellant cited, the Larger Bench of the Tribunal found that sand moulds and sand cores were used in relation to the manufacture of the steel castings, and concluded that the resins and chemicals which are used for the purpose of producing sand moulds were inputs used in relation to the manufacture of steel castings, and concluded that the resins and chemicals which are used for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court in Ponds (India) Ltd. v. CCE - 1993 (63) E.L.T. 3, has not found it possible to accept this view. The Bench was required to answer the question whether the plastic containers manufactured in a small factory intended to pack cosmetic preparations made by Ponds (India) were intermediate products. It answered the question holding that they were intermediate products. 4. In Shri Ramak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products. Therefore, the provisions of sub-rule (2) of Rule 57R would come into play. The sand moulds are specified as final products in the annexure to Rule 57Q and the proviso under that rule is therefore satisfied. The machinery used for the manufacture of sand moulds therefore would rightly be considered as capital goods. 5. Appeal allowed. Impugned order set aside. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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