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TMI Blog1996 (7) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... ibles were consumed in the manufacture of the final goods and were thus consum- ables not capable of being classified under Heading equipment/apparatus. He also placed reliance on the judgment in the case of Halol Leather Cloth Manufacturing Company Limited - 1994 (74) E.L.T. 322 (Tribunal) where release papers were held to be consumables and thus capable of being covered under the ambit of Rule 57A. The Learned Consultant also submitted that the show cause notice was barred by limitation. He stated that the declaration was filed on 2-3-1994 and the show cause notice was dated 12-10-1994. 3. Shri Ram Sharan, the Learned JDR maintained that the crucibles were a piece of apparatus and were not eligible as claimed. 4. As regards th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's order in the case of Reckitt and Colman of India Ltd. v. Collector of Central Excise - 1994 (72) E.L.T. 114 specifically relates to "Crucibles". Here the Learned Member (Judicial) had extended the benefit to crucibles on the observation that crucibles are finally consumed in the process of manufacture and are therefore, process consumables. The Learned Member (Technical) had differed from his findings. His findings as recorded in paragraph 20 of the order read as follows :- "20. The manner of use of crucibles in the manufacture of the final product has been discussed and there is no serious dispute on this. The emphasis placed in support of the appellant's contentions in this regard is that without them the furnace cannot function. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. We find Reader's Digest Universal Dictionary defines crucible as a vessel made of refractory substance, such as graphite or porcelain used for melting and calcining materials at high temperatures. The manner of its use is as apparatus and crucibles are apparatus. The decisions in regard to electrodes, felt etc., are not helpful to support the case of the appellants as these are not themselves the excluded varieties of goods whereas crucibles themselves are an item of apparatus used for producing goods. On that score they fail to make the Modvat grade." 8. As has been held by the Learned Member (Technical) repeated use and consumable nature or otherwise of the inputs are not conclusive factors in determining the admissibility to R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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