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Documents citing C.C.E. And Ors. vs Shell Paper Pvt. Ltd. And Ors. on 16 November, 1990

Collector Of Central Excise vs R.D. Alloys on 29 April, 1991

9. The arguments advanced by Shri Aggarwal that in view of the decisions of the Supreme Court in CCE v. Eastern Paper Industries Ltd. [43 ELT 201] and CCE v. Bal-larpitr Industries [43 ELT 804] explaining the word 'raw material', the respondents are entitled for the modvat credit as the three items fall within the expression raw materials cannot be accepted. It is true that the Supreme Court in the decisions referred to above considered the expression 'raw material' and held that anything that enters into and forms part of manufacturing process or is required to make the article marketable must be deemed to be raw material or containing part of the end product and must be deemed to have been used in completion or manufacture of the end product. The Supreme Court was dealing with the raw material used for the manufacture of end product whereas in the instant case, the three items mentioned, form part of the apparatus and therefore, cannot be considered as raw material for the purpose of manufacturing the end product.
Customs, Excise and Gold Tribunal - Delhi Cites 6 - Cited by 1 - Full Document

Baker Mercer (India) Ltd. vs Collector Of Central Excise on 7 March, 1995

2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of mechanical/pneumatic/electronic gauges and parts thereof. They have been selling oil and moisture filters which they claim to be an optional accessory and happens to be a bought out item with the air gauges to some of the customers who order for them alongwith the order for air gauges. The department was of the view that oil and moisture filters are standard equipment/accessory of air gauges and therefore the value of the oil and moisture filters should be added to the assessable value of air gauges and duty will be computed on the composite value. The Asstt. Collector in his order after examining the evidence produced by the appellants and considering the relevant submissions made during the course of personal hearing held that oil V and moisture filters are an integral part and essential part of the air gauges. The main function of the oil and moisture filters is to prevent impurities in the compression line for entering info the air gauges. Thus, if the filters are not used, the impurities in the compression line will damage the air gauges and reduce its utility and also longivity. Thus, it was held that as the oil and moisture filters perform an important function to prevent the impurity from entering the air gauges and are as such an important, essential and integral part of the air gauges. After considering the rulings in the case of CCE v. Lavkein Pvt.. Ltd. reported in 1987 (31) E.L.T. 700, in the case of Lona Manufacturers of Home Appliances reported in 1980 (6) E.L.T. 482 and in the case of W.H. Brady and Co. v. CCE reported in 1990 (50) E.L.T. 61, the Asstt. Collector found that the value of the part is not excludible from the value of an article on the ground that the parts are not integral or essential parts thereof, but merely accessories etc. Thus, the Asstt. Collector concluded that as there were different judgments on both aspects and therefore, the facts in the instant case are to be considered separately and the issue to be decided in accordance with the facts available in the instant case. The Asstt. Collector, therefore, ordered that the value of oil and moisture filters shall be added to the value of the air gauges and Central Excise duty shall be computed on the composite value. The Asstt. Collector also imposed a penalty. These orders-in-appeal were confirmed by the Collector, Central Excise (Appeals).
Customs, Excise and Gold Tribunal - Delhi Cites 4 - Cited by 0 - Full Document

Consolidated Petrotech Industries ... vs Collector Of Customs on 11 February, 1992

In support of his contention, he also relied on an order of this Tribunal in Electrosteel Castings Ltd. v. C.C.E. reported in 1989 (43) E.L.T. 305 and a judgment of the Supreme Court in C.C.E. v. Eastern Paper Industries Ltd. -1989 (43) E.L.T. 204, Shri. Khaitan pointed out that the clamp being a component part of Glass Fibre Filter Bag, it must be regarded as an essential ingredient or part of that Glass Fibre Filter Bags. Therefore, it should be classified under the entry claimed by them.
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 0 - Full Document
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