2018 (2) TMI 710

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..... t Commissioner (AR) for the respondent Per: Justice Dr. Satish Chandra The present appeal is filed against order-in-appeal No. 354-13-14 dated 26/02/2014. 2.  Heard Shri Sanandan Khairnar and Shri H.M. Dixit, learned representatives of the parties.  3. Both parties have agreed that for the earlier period the issue involved in the present appeal has come up before the Tribunal in the .....

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..... e. Andhra Pradesh General Sales Tax Act, 1957, this Court held that the word "consumable" takes colour from and must be read in the light of the words that are its neighbours "raw material", "component part", sub-assembly part" and "intermediate part". So read, it is clear that the word "consumables" therein refers only to material which is utilized as an input in the manufacturing process but is .....

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..... ndition stipulated for eligibility to excise duties, instead of half of the aggregate of duties of customs, that 'raw materials' be domestically procured does not permit the latitude of treating 'consumables' as 'raw materials.' The adjudicating Commissioner has erred in doing so. 12. For the above reasons, we hold that the discharge of duties by the appellant-assessee on domestic clearances is .....

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