TMI Blog1998 (8) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... ants that Dumper and Loader were used by the appellants for shifting and handling of raw materials inside the appellants factory and this was integrally connected with a process of manufacture of their final product `Cement . The appellants have relied on the earlier decisions of this Tribunal in support of their contentions. They have relied on the following decisions : 1. Larsen Toubro Ltd. v Commissioner of Central Excise, Raipur - 1998 (101) E.L.T. 131 2. M/s. Grasim Cement v. Commissioner of Central Excise, Raipur - 1997 (96) E.L.T. 354 3. Collector of Central Excise, Meerut v. Mansurpur Sugar Mills Ltd. - 1996 (87) E.L.T. 91 3. Ld. Counsel for the appellant Shri C. Chidambaram submitted that the Tribunal had been taking a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision in Delhi Cold Storage Pvt. Ltd. v. CIT - 1991 (4) STC 239 (S.C.) in which the Apex Court had examined both the aspects of Process and Processing . Further, material handling equipments of a specified nature has been included in the Explanation to Rule 57Q only from 16-3-1995. Having regard to these facts and the reasoning given in the impugned order of the Collector, ld. DR submitted that the said order does not call for any interference and the same may be confirmed. 5. In rejoinder ld. Advocate submitted that the Commissioner himself as in paragraph 4 of the impugned order stated that the Dumpers and Loaders were used inside the factory. He also invited attention to paragraph 7(c) of the Tribunal decision in Larsen Toubro Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to manufacture. Further, the transfer of raw-material is a preliminary operation and a part of a continuous process but for which the manufacture would be impossible. The handling of the raw materials for the purpose of such transfer is then integrally connected with the process of manufacture. The handling for the purpose of transfer may be manual or mechanical. Relying on the said judgment of the Supreme Court, the Tribunal had held that cane unloader used for unloading cane was an integral process in the manufacture of sugar and therefore, eligible to be considered as capital goods within the meaning of Rule 57Q (C.C.E. v. Mansurpur Sugar Mills Ltd.). In Grasim Cement v. C.C.E, Raipur (supra), the Tribunal has held that material handlin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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