1994 (9) TMI 212

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....he Appellant. Shri Dalip Singh, Consultant, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - These are appeals filed by the Department with reference to the orders-in-appeal passed by the Collector Central Excise (Appeals), New Delhi. 2.  Ld. D.R. stated that the Respondents are manufacturers of aerated waters. For this purpose they utilise activated carbon for ....

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....spati and Another reported in 1987 (31) E.L.T. 218 in which it was held that bleaching activated earth and nickel catalyst were neither raw materials nor component parts of the vegetable products as they were only cleaning agents in the manufacture of vegetable product. 6.  Hence, he would pray that the orders of the Collector (Appeals) may be set aside 7.  Ld. Consultant for the R....

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....upreme Court in the case of Collector of Central Excise v. East End Papers Ind. Limited reported in 1989 (43) E.L.T. 201 (SC). 9.  We have considered the above submissions. We observe that the Ld. Collector (Appeals) was right in relying on this Tribunal's I order in the case of Collector of Central Excise, Allahabad v. M/s. Hindustan Aluminium Corp. Mirzapur reported in 1987 (28) E.L.T. 5....

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....re or in relation thereof (whether directly or indirectly) it has to be cosidered as an input in the nature of raw material or component for what is necessary is to see whether it plays an essential role in one or more of the processes which ultimately lead to the manufacture of the final product and make its marketing possible. In the present case, admittedly the item is essential for purifying &....