1984 (3) TMI 387

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.... Appellant. Shri V. Ohri, S.D.R., for the Respondent. ORDER Notification No. 201/79-C.E., dated 4-6-1979 exempted all excisable goods, on which the duty of excise was leviable and in the manufacture of which any goods falling under Item 68 of the Central Excise Tariff had been used from so much of the duty of excise leviable thereon as was equivalent to the duty of excise already paid on ....

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....ds, graphite mould is prepared in which other components/raw materials such as steel shanks, binders and diamonds etc. are put and then entire assembly is put in the furnace. At high temperature diamonds are transferred on steel shanks & then these are separated from mould. This mould in the process is rendered useless and is treated as waste and is not re-used." 3.  It is clear from the a....

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...."any goods" falling under Item 68 which were used in the manufacture of other dutiable goods. There, is, therefore, no substance in the insistence of the Assistant Collector that the earlier exemption .was admissible only in respect of those Item 68 goods which became constituent part of the finished dutiable goods. The Appellate Collector has also taken virtually the same ground but worded it dif....