TMI Blog2015 (9) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Notfn 37/2000-CE dt. 8.5.2000 - Held that:- The description of items have been listed at Sl.No.1 to 29 which are permissible under the notification whereas Sl.No.30 allows "consumables and tools". We are of the considered view that parts of excavator, button bits, tyres and tubes can by no stretch of imagination be considered as consumables. Therefore, appellants are not eligible for sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s denied by the Commissioner (Appeals). 2. The brief facts of the case are that appellant is a EOU registered with Central Excise. Adjudicating authority demanded duty on various items and also imposed penalty. On appeal preferred by the appellant, the Commissioner (Appeals) in the impugned order allowed exemption notification respect of Kerosene, Diesel, Drill Steel, Drill Rods and rejected c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rates the findings of OIA and submits that Notification 58/2000-Cus. is specific to granite industry where a list of items were specified in the notification. The department has rightly denied the exemption claimed by the appellant under consumables and tools as per Sl.No.30 of the Table. The three items under dispute are neither consumables or tools. He submits that LAA has allowed credit on othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant's arguments claiming Notfn 1/95 and 22/03 has been clearly discussed by the Commissioner (Appeals) in her OIA and distinguished clearly where both the notifications 37/2000-CE and 58/2000-Cus. which is specifically meant for granite quarry for quarrying granite by 100% EOU/FTZs where a list of items have been allowed exemption. The description of items have been listed at Sl.No.1 to 29 w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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