1985 (2) TMI 266

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....pondent. ORDER Appeal under Section 35B of the Central Excises and Salt Act, 1944 praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order of the Appellate Collector of Customs and Central Excise, Madras, dated 12-11-1980 in C. No. V/58/107/80. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri K....

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....inery. On appeal, the Appellate Collector upheld the order of the Assistant Collector noting that the two items are used in one of the processes but not in the manufacture of insulators; therefore, it cannot be said that they are used for the manufacture of insulators in the context in which the words `for manufacture' are used in the scheme of the entire chapter and rules therein. 5. Before....

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....material' is wide enough to cover the goods in question. 6. The SDR, on the other hand, drew our attention to Rule 56A(2)(a) wherein it is clarified that `material' referred to is `raw material or component parts'. 7. We have considered the arguments of both the parties. Rule 56A grants a concession in respect of materials and component pails used in the manufacture of notified excisab....

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.... the term material as referrable to any and everything used in the manufacture of a finished excisable product may well mean grant of such concession to, for example, diesel oil used as fuel or machinery used in the manufacture of items and the like. We also note that the tiles form the floor of the trolley so that the very high temperatures under which the trolley moves doss not affect the insula....