1997 (12) TMI 188

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....: K.S. Venkataramani, Member (T)]. - This is an appeal filed by the Commissioner of Central Excise, Ahmedabad against the impugned order captioned above. The issue is whether the goods viz. glass powder and glass slurry are inputs used in the manufacture of seam-less tubes or not. 2. The ld. DR Shri D. Gurnani referred to the grounds of appeal and contended that the glass powder and glass ....

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....rry are essential inputs without which the final product will not assume the form of finished product nor can it become marketable. He has also observed that in this case, glass powder and glass slurry are fully consumed in the manufacture of SS tubes. In these circumstances, we find that the principle laid down by the Larger Bench decision in the case of Union Carbide v. Commissioner - 1996 (86) ....