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2019 (4) TMI 1588 - AT - Central Excise100% EOU - benefit of N/N. 23/2003- CE, dated 01.03.2003 - violation of import conditions - benefit denied on the ground that they were using imported resin and ager in the manufacture of final products cleared to DTA - HELD THAT:- It is the case of the appellant that going by the judgment of Hon’ble Apex Court, epoxy resin and ager cannot be considered as raw materials but only as consumables and therefore they are entitled to the benefit of the exemption notification. On an identical issue regarding the same product, the coordinate Bench of the Tribunal at Bangalore in the case of IMPERIAL GRANITES (P) LTD. VERSUS COMMISSIONER OF CUS. & C. EX., TIRUPATHI [2007 (3) TMI 165 - CESTAT, BANGALORE] held that appellant is entitled to the benefit of exemption notification because epoxy resin and ager are not raw materials but consumables because the granite slabs can not come into existence without use if there are no cracks and fissures. The appellant is entitled to the benefit of the exemption notification No. 23/2003-CE - appeal allowed - decided in favor of appellant.
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