2007 (9) TMI 480

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.... Shri V.K. Agarwal, DR, for the Respondent. [Order per : T.V. Sairam, Member (T)]. -  Learned counsel for the applicant who is challenging the order of the Commissioner states that the whole matter arises because of narrow interpretation of the term "consumption" which is used in Notification No. 10/96-C.E. dated 23-7-1996 (as amended). In this notification, the goods consumed within t....

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.... clearly states that specified goods when consumed within the factory of their production in the manufacture of goods specified in the table, the goods stand exempted from payment of duty. The contention of the Revenue is that the said metal containers are not "consumed" in the manufacture of soya oil as they have only been used for packing the oil. It was contended by the Revenue that "consumptio....

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....this Tribunal judgment in Mihijam Vanaspati Ltd. v. CCE, Jamshedpur, reported in 2001 (129) E.L.T. 631 (Tri.-Kolkata).  In this order, the Tribunal has held that the expression   'consumption' used in the notification is required to be interpreted as 'used' and tin container "used" for packing vegetable oil would be accordingly entitled to exemption under Notification No. 19/96-C.E.....

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.... such an extent as to reach the stage of its non-existence. But the word, 'consumption' in fiscal law need not be confined to such a narrow meaning. It has a wider meaning in which any sort of utilization of the commodity would as well amount to consumption of the article, albeit that article retaining its identity even after its use." 3. Having heard both sides and perused the record and ....