TMI Blog1984 (3) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 201/79-C.E., dated 4-6-1979 exempted all excisable goods, on which the duty of excise was leviable and in the manufacture of which any goods falling under Item 68 of the Central Excise Tariff had been used from so much of the duty of excise leviable thereon as was equivalent to the duty of excise already paid on Item 68 goods, subject to the procedure laid down in the notification. This notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nks, binders and diamonds etc. are put and then entire assembly is put in the furnace. At high temperature diamonds are transferred on steel shanks then these are separated from mould. This mould in the process is rendered useless and is treated as waste and is not re-used. 3. It is clear from the above process that graphite moulds prepared from graphite rods are used as a vessel or contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There, is, therefore, no substance in the insistence of the Assistant Collector that the earlier exemption .was admissible only in respect of those Item 68 goods which became constituent part of the finished dutiable goods. The Appellate Collector has also taken virtually the same ground but worded it differently saying that in the appellants case the graphite rods/moulds were used in connection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed. We, therefore, hold that in terms of the language used in the pre-amended notification, the graphite rods/moulds were used in the manufacture of other dutiable goods and the appellants were thus entitled to the exemption upto 27-2-82. The demand for duty made on them in respect of the period upto 27-2-82 in set aside. 4. Accordingly, the appeal is allowed in respect of the demand for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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