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TMI Blog2005 (6) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : P.G. Chacko, Member (J)]. - The short issue arising from this appeal of the Revenue is whether the goods imported by the respondents and cleared under Bill of Entry dated 10-12-90 were eligible for the benefit of Notification No. 217/86-C.E. According to the appellant, the Notification is not applicable to imported inputs inasmuch as it extended the benefit of exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ications. The types of use specified in the concessions notified could be of any kind and even in the notifications under our consideration, they are many and varied. In respect of items falling under S.Nos. 3 and 8, in particular, the actual users may be private individuals or authorities and need not necessarily be manufacturers using the goods in question is an "industrial process" in a narrow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 192. Since the concession under Rule 192 turns only on the nature and use to which the goods are put by the user or purchasers thereof and on whether he has gone through the procedure outlined in Chapter X, it would not be correct to deny it to a supplier of such goods on the ground that he is an importer and not a manufacturer. That aspect is provided for by Section 3(1) of C.T. Act which speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oints out that the above view was reaffirmed in Hyderabad Industries Ltd. v. UOI, 1999 (108) E.L.T. 321 (S.C.), by a Constitution Bench of the Supreme Court. 3. After giving careful consideration to the rival arguments, we are unable to accept the logic presented by learned counsel. In the case of Thermax Pvt. Ltd. (supra), the issue which arose for consideration of the Apex Court was whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s manufactured in a factory and captively consumed in the manufacture of final product in the same factory. The goods in question were not manufactured in the respondents' factory. They were imported and used in the factory for the manufacture of final product. Such use is not captive consumption. Notification No. 217/86-C.E. is applicable only to inputs manufactured and captively consumed in a fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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