9911796707
TMI Blog2008 (7) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in question exempts finished products manufactured in a 100% Export Oriented Unit (in short the 'EOU') wholly from the raw materials produced or manufactured in India and allowed to be sold in India from so much of the duty of excise leviable thereon under Section 3 of the Central Excise Act, 1944 (in short the 'Act') as is in excess of amount equal to the duty of excise leviable under Section 3 of the Act on like goods produced or manufactured in India other than in a 100% EOU. 2. The original authority did not accept the stand of the appellant that the finished goods namely Hydrogen Peroxide removed by them from their EOU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticipates in or is required for manufacturing process but does not form part of the end-product. Items which are substantially or totally consumed during manufacturing process will be deemed to be consumable. According to para 3.41 of the policy, raw material means basic materials which are needed for the manufacture of goods but which are still in a raw nature, unrefined or un-manufactured stage. Reliance was placed on the Board's Circular No. 389/22/98-CX, dated 5.5.1998 wherein it has been clarified that the benefit of the Notification would also be available even if imported consumables are used in the manufacture by 100% EOU. 6. Learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct, that having regard to its importance in and indispensability for the process, it could be said that its very consumption on burning up is its quality and value as raw material. In such a case, the relevant test is not its absence in the end product, but the dependence of the end product for its essential presence at the delivery end of the process. The ingredient goes into the making of the end product in the sense that without its absence the presence of the end product, as such, is rendered impossible. This quality should coalesce with the requirement that its utilization is in the manufacturing process as distinct from the manufacturing apparatus." 20. Dealing with a case under a Sales Tax statues, i.e. Andhra Pradesh General Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
