TaxTMI 
TaxTMI 
1985 (12) TMI 222
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....ants herein, are manufacturers of Ferro alloys falling under Item 68 of the Central Excise Tariff. Permission originally granted to them under Rule 56A of Central Excise Rules to avail 'proforma credit' in respect of Refractory Bricks and Carbon Paste used in the manufacture of Ferro Alloys was withdrawn on the ground that the two articles were found to be not directly going into the manufacture of ferro alloys as raw materials or component parts. After giving the applicants as opportunity to explain their case, the Asstt. Collector of Central Excise, Division II, Visakhapatnam, by his Order C.No. V/68/30/217/80, dated 21-4-1981 (Annexure C)., rejected their claim for availing the concession under Rule 56A of the Central Excise Rules. The a....
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....the carbon paste based on which the decision was taken in March. We would therefore, take it that decision does not in terms apply to the facts of the present case." Where a decision has been taken in an earlier instance and that too in respect of Notification No. 201/79 in the absence of complete data, it would not be correct to say that the present Bench is bound to follow the earlier decision. If that be the position, it will be incorrect to connect the decision arrived at on a general basis to the case of a particular material for which full data is available at a later stage. We therefore, do not think that Question No. 5 survives for reference. 4. So far as Question No. 4 is concerned, the decision of the Supreme Court had not ....
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....al'. The issue arose out of application extending the benefit of Rule 56A to carbon paste and bricks of various types. Though this has been taken note of by the Tribunal in paragraph 4 of its order, a broad reading of the order would suggest that the Tribunal has taken the word 'material' as indicating 'raw material'. If one reads the various provisions of Rule 56A carefully, such an implied meaning does not seem to be incorrect. 7. For example, in Rule 56A(2) facility has been given for taking provisional credit in respect of duty paid on such raw material or component parts or finished product; it cannot be that in extending an additional facility only such part of the material as can be described as raw material should be extended ....
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....materials. Provisions of Rule 56A(6) relating to transfer of part of materials, component parts as such or in process, also points to material, being in process, referable only to raw material. Rule 56A(7)(1) again provides for removal of material ..... which have been partially processed during the course of manufacture of excisable goods being permitted to be removed to a place outside the factory for various purposes. When the reference is to partially processed material the indication is clear that it refers to raw material and not equipment such as machinery, fire bricks and the like. Thus, the order of the Tribunal implying that material is raw material would seem to be based on the provisions of Rule 56A as a whole. 8. One coul....