9911796707
TMI Blog1993 (11) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... ise, for the Respondents. [Order per: K.S. Venkataramani, Member (T)]. - The brief facts of this appeal by Collector of Central Excise, Bombay-III against the order dated 27-10-1987 are as follows : M/s. Caprihans India Ltd., Wagle Industrial Estate, Thane-400 604 (the respondents) were manufacturing PVC Film and Sheets falling under erstwhile T.I. 15A. They were using certain inputs namely (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thane-I vide his order dated 18-3-1985 dropped the case proceedings and held that the solvents used by the assessee are inputs covered by the Notification 201/79, dated 4-6-1979. During the review of the said order, it was found that the said order is not legal and proper and correct and, therefore, Collector, Central Excise, Bombay-III issued an order dated 17-3-1986 under Section 35E(2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , ld. D.R., while reiterating the grounds of appeal, cited and relied upon Tribunal decision in the case of Collector of Central Excise v. Muthu Chemical Industry -1986 (26) E.L.T. 561 holding that carbon paste used in an electrode in the manufacture of Calcium Carbide cannot be treated as raw-material under Notification 201/79 as it has nothing to do with the final product, calcium carbide. It wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the printing ink cannot be prepared without solvents which are required for dilution of the printing ink while printing to maintain correct viscosity. Shri Thakur cited several case law including Supreme Court decision in the case of Collector of Central Excise v. Ballarpur Industries - 1989 (43) E.L.T. 804 laying down that sodium sulphate used for chemical reaction at pulp stage in paper ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uality and value as raw-material. The Supreme Court also repelled the argument that for something to qualify itself as raw-material it must necessarily and in all cases go into and be found in the end-product. In the present case, the Collector (Appeals) has quoted in his order the opinion of Department's Dy. Chief Chemist saying with reference to the use of the solvents used in diluting the print ..... X X X X Extracts X X X X X X X X Extracts X X X X
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