1990 (9) TMI 179

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....t the said gases are essentially required, among other things, to accelerate the chemical process to in E.L.T. the products. It is, therefore, urged that the aforesaid gases are essential intermediate goods for the manufacture and/or production of steel or other products manufactured in the steel plant. 1.3 By notification No. 58/75 dated 1-3-1975 the Central Govt. had exempted goods falling under T.I.68 CET from payment of whole of the excise duty leviable thereon provided such goods were used in the factory of production as intermediate goods or component parts of goods falling under the same ............ later the said notification was amended by notification No. 77/75 dated 6-3-1975. Effect of the notification after .............. the ....

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.... final product in the same process of manufacture. 2.1 The appellant, on the other hand, relied on observations of the Member, Central Board of Excise & Customs in his appellate order No.106/82 dated 23-4-, 1982 as follows:- "The expression 'intermediate goods' has not been clearly defined and this would not permit the interpretation made by the Collector that this must be intermediate in the process of manufacture of final product. In a liberal way many of the products which help in the manufacturing of the ultimate finished products could be covered by the expression". It has also been urged that the interpretation given by the Member, Central Board of Excise & Customs is binding as precedent on the Collector (Appeals) who is lower in ....