TMI Blog2017 (8) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... AT, CHENNAI] wherein it was held that the Bench considered Notification No.23/03-C.E. as well. It also took into account the Development Commissioner1s clarification which was to the effect that the resins used by EOUs in the polishing of granite blocks were only consumables. We are in full agreement with the view taken by the co-ordinate Bench. Accordingly, it is held that the appellants did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted avoiding duty exemption under Notification No.8/97-CE dated 1.3.1997 in the manufacture of finished products and such products were cleared by them to DTA. Notification 8/97 provides exemption from payment of duty in respect of goods manufactured by 100% EOU and removed to DTA subject to the condition that the finished products are manufactured wholly from the raw materials produced or manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai). 4. The learned AR Shri L. Paneerselvam reiterated the findings in the impugned order. 5. Heard both sides. 6. The issue whether epoxy resins used by EOUs in the manufacture of granite slab is raw material or consumable is settled in the judgment cited by the appellant s counsel. In Gem Granites (supra) , the coordinate Bench of Tribunal has held as under:- 3. After hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y EOUs in the polishing of granite blocks were only consumables. We are in full agreement with the view taken by the co-ordinate Bench. Accordingly, it is held that the appellants did not use any imported raw material in the manufacture of polished granite slabs during the material period and hence were eligible for the benefit of concessional rate of duty under Notification No.23/03-C.E. ibid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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