TMI Blog1991 (10) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the meaning of Notification No. 201 dated 4-6-1979?" 2.The assessee is a public limited company. It manufactures electric bulbs and fluorescent lamps. The respondent is the Revenue. We are concerned with the period after 28-2-1982. The short question that falls for consideration is whether the benefit of Notification No. 201/79, dated 4-6-1979, as amended, is available in respect of hydrogen used as a fuel to melt the ends of quartz burners. The plea of the assessee was that hydrogen gas is a raw material or component part in the process of manufacture of electric bulbs and fluorescent lamps. The Assistant Collector of Central Excise negatived the plea. In appeal the Collector of Central Excise (Appeals), by order dated 29-3-1983, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Tribunal - has found that hydrogen is used only as a fuel and so it cannot be considered to be a `raw material'. It serves only as a source of heat energy. It will not be a `raw material' for the purpose of Notification No. 201/79. 4.We are of the view in the light of the recent decision of the Supreme Court in Collector of Central Excise, New Delhi v. Ballarpur Industries Ltd. [1989 (43) E.L.T. 804 (SC) = 77 S.T.C. 282 at page 290, para 6, fuel used to impart the heat treatment along with oxygen to melt the ends of quartz burners cannot be considered to be a `raw material' within the meaning of Notification No. 201/79. The decision of the Appellate Tribunal is justified in law. 5.We answer the question referred to this Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... included along with the statement of the case. Chaturvedi and Pithisaria, in the book, `Income Tax Law', Third Edition, 1986, Volume 5, at page 4480, state this :- "The Tribunal, while making a reference to the High Court, has to draw up the statement of the case wherein the findings of fact are analysed as far as possible in the language used by the Tribunal in its appellate order. Relevant findings so recorded should be incorporated in its own words in the statement of the case. It should also be indicated on what materials or evidence its findings of facts were recorded. It is essential to do so because the findings of fact properly arrived at by the Tribunal are binding on the parties and the questions of law arising out of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
