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2014 (3) TMI 157 - AT - Central ExciseDenial of benefit of concessional rate of duty - Notification No.13/98-CE dated 2.6.98 and 23/2003-CE dated 31.3.2003 - use of imported chemicals being calcium carbide for ripening of apples - whether the use of chemicals i.e. calcium carbide and use of accelerator i.e. Pectin Enzymes in the manufacture of apple juice concentrate would amount to use of imported raw materials hitting the condition of the notifications - Held that:- if the imported products used in the manufacture of final products are in the nature of ‘catalyst’ or ‘consumable’, the same would not be hit by the condition of the use of indigenous raw materials in the notification - calcium carbide was used by the appellant for ripening of the apples, which admittedly is a process prior to the extraction of juice. The said ripening of the apples can be achieved even on the basis of natural condition. As such it can be concluded that such use of chemicals for ripening of apples is only to accelerate the process. Further, the use of Pectin Enzymes for extraction of juice has again to facilitate the process of extraction of juice which can otherwise be achieved without the use of the said Enzymes. As such, the said two products are required to be considered as consumables, in which case, the same would not amount to use of raw materials thus violating the condition of the notification - Following decision of I G Petrochemicals Ltd. vs. C.C.E., Belapur [2005 (12) TMI 199 - CESTAT, MUMBAI] - Decided against Revenue.
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