2009 (3) TMI 440

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.... per: M.V. Ravindran, Member (J)]. - These two appeals are filed by the Revenue against OIA No. 94/2000(G) dated 31-3-2000. 2. The relevant facts that arise for consideration are:- The eligibility of the respondent to the benefit of exemption under Notification No. 8/97-C.E., dated 1-3-1997 for Hydrogen Peroxide manufactured, and cleared by them to DTA. The Notification exempts finished products....

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....Palladium Catalyst, 6. Sodium Acid Pyrophospate, 7. Filter elements, 8. Hydrogen Catalyst  9. Dequest 2041, 10. Molecular Sieve and 11. Activated Carbon. It is the contention of the respondent that all these items are consumables and they are not raw materials. Adjudicating authority dismissed the contentions of the respondents against which they were in appeal to ld. Commissioner (Appeals). ....

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....DR would submit that the items which were imported as enumerated herein in para No. 2 are raw materials. It is her submission that there is no authority to say that these imported goods are not raw material but consumables. She would submit that raw materials need not go directly into the finished goods but as long as it is consumed and utilized in a way that results in the production or manufactu....

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.....c. Hydrogen Peroxide. On the other hand the contention of the Respondent's counsel right from the beginning is that these items are not raw materials as such for manufacture of Hydrogen Peroxide, the required raw materials are 1. Methyl Cyclohexyl Acetate, 2. Solvesso 150, 3. Ethyl Anthroquinon,  4. Sodium Acid Phyophosphate 5. Dequest 2041, 6. Filter Elements, 7. Palladium Catalyst, 8. Hydr....