2001 (11) TMI 206

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....igibility to credit under Rule 57R of the duty paid on machines which the appellant used in its factory to make sand moulds and sand cores which were in turn used for casting articles of metal. In the order impugned in this appeal, the Commissioner (Appeals) has confirmed the finding of the Assistant Commissioner that, since sand moulds and sand cores were exempted from payment of duty by Notifica....

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.... this Tribunal. 3. In the decision that the Counsel for the appellant cited, the Larger Bench of the Tribunal found that sand moulds and sand cores were used in relation to the manufacture of the steel castings, and concluded that the resins and chemicals which are used for the purpose of producing sand moulds were inputs used in relation to the manufacture of steel castings, and conclude....

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.... an intermediate product." The judgment of the Madras High Court in Ponds (India) Ltd. v. CCE - 1993 (63) E.L.T. 3, has not found it possible to accept this view. The Bench was required to answer the question whether the plastic containers manufactured in a small factory intended to pack cosmetic preparations made by Ponds (India) were intermediate products. It answered the question holding that t....