TMI Blog2007 (5) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention was not correct and set aside - Appeal Nos. C/PD/2/2007 & C/2/2007 - Final Order No. 470/2007 and Stay O. No. 397/2007 - Dated:- 1-5-2007 - [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sins filled any hairline cracks, fissures or holes which might arise on the surface of the slabs on cutting and polishing. The department took the view that an imported 'raw material' had been used in the manufacture of the granite slabs and, therefore, the benefit of the Notification would not be available to the same. The appellants contested this view in their reply to the show cause notice iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 23/03-C.E.) to the EOUs vide Final Order Nos. 404- 407/2007, dated 27-3-2007 in Appeal No. C/150/2006 etc. We find that, in the said final order, the Bench considered Notification No. 23/03-C.E. as well. It also took into account the Development Commissioner's clarification which was to the effect that the resins used by EOUs in the polishing of granite blocks were only consumables. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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