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CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, NEW DELHI
S.D. JHA, D.C. Mandal, V.P. Gulati, JJ.
Amrit Vanaspati Co. -Appellant
Versus
Collector of Central Excise, Meerut -Respondent
Order Nos. 247-248 of 88-C, 247 of 1988, 248 of 1988
Decided On : 17-03-1988
Malini Sud,K.P. Singh, L.C. Chakraborty
S.D. Jha, Vice-President (J)
1. Smt. Malini Sud, Advocate for the appellant and Shri K.P. Singh, SDR and Shri L.C. Chakraborty, JDR for the respondent heard and papers perused.
2. The question for decision in these appeals is whether Nickel Catalyst, Activated Carbon and Phosphoric Acid are raw materials or components for the purpose of exemption under Notification No. 201/79, dated 4.6.1979 after its amendment by Notification No. 105/82, dated 1.3.1982.
3. Smt. Sud herself drew our attention to our earlier decision in Collector of Central Excise, Chandigarh and Anr. v. Kashmir Vanaspati and Anr. MANU/CE/0239/1987 : 1987 (31) ELT 218 (Tribunal) where inter alia Nickel catalyst, bleaching activated earth were held not to be raw materials for the manufacture of vegetable product, the finished product involved in the present appeals also. As for the third item Phosphoric Acid, Smt. Sud explained that it is a cleansing agent and its role qua the notification is similar to the other two materials aforesaid. She agreed that the ratio of the decision would apply to Phosphoric Acid also. She reiterated the arguments urged by the appellants when the Tribunal took the aforesaid decision and in particular relied on the four decisions referred to in para 6 of the decision.
1. MANU/CE/0070/1987 : 1987 (28) ELT 529 (Tribunal) CCE Allahabad v. Hindustan Aluminium Corporation, Mirzapur.
2. MANU/CE/0122/1985 : 1985 (21) ELT 901 (Tribunal) CCE, Bhubaneshwar v. Titaghur Paper Mills.
3. MANU/CE/0266/1984 : 1985 (22) ELT 163 (Tribunal) SRB Seshasayee Paper and Boards Ltd. v. C.C.E.
4. MANU/CC/0038/1985 : 1985 (22) ELT 594 (Tribunal) Andhra Sugars Ltd. v. Collector of Central Excise, Guntur.
4. In the decisions supra the Tribunal held bleaching activated earth and nickel catalyst as not being raw materials and ineligible to benefit of exemption under Notification 201/79-CE. after its amendment by Notification 105/82, dated 1.3.1982. The Bench sees no reason to depart from the ratio of the decision. Following the same the appeals are dismissed.
