1985 (8) TMI 203

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....lector of Central Excise, Madurai, an application was lodged with the Collector of Central Excise (Appeals), Madras. By this he seeks modification of the order of the Asstt. Collector. The Collector (Appeals) referred to the decision of this Bench in Appeal No. ED (MAS) 368/83 dated 21-3-84 in the case of 'Sandur Manganese and Iron Ores Ltd., Yeshwantpur v. Collector of Central Excise, Bangalore'. Following the rationale of that decision he found no merit to modify the order of the Asstt. Collector. The Collector of Central Excise, Madurai has now come up in appeal against the order of Collector (Appeals) referred to supra, urging that the process of manufacture of calcium carbide by Muthu Chemical Industries is distinguishable from the pro....

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....ondent referred to the decision of the Tribunal in the case of 'Rajalakshmi Paper Mills Pvt. Ltd. v. Collector of Central Excise, Madurai' - ED (MAS) No. 20/84, dated 7.1.85 - wherein it has been observed that following the decision of the Tribunal in the case of 'Sandur Manganese and Iron Ores Ltd. v. CCE Bangalore' [Appeal No. ED (MAS) 368/83] the term 'raw material' has to be interpreted in accordance with the circumstances of each case; materials normally used in the commercial manufacture of paper (of a particular commodity) and are essential for the production of quality paper (that commodity) of acceptable standards should be treated as raw material for the purpose of Notification No. 201/79. Elaborating, he referred to the process o....