Aggrieved by the adjudication, assessee appellant filed an appeal before the Commissioner of Appeals Excise who accepted the companytention of the appellant that the above mentioned items are number raw materials but only companysumable and, therefore, assessee cannot be denied the benefit of exemption under Notification number8/97 in respect of several raw materials 11 in number .
The revenue preferred appeals before the CESTAT.
By the impugned order in each case CESTAT accepted the stand of the revenue.
The original authority did number accept the stand of the appellant that the finished goods namely Hydrogen Peroxide removed by them from their EOU to the DTA was manufactured wholly from the raw materials produced in India.
It held that in Commissioner of Central Excise Customs, Indore v. Century Denim 2001 129 ELT 657 T the Tribunal applied the tests enunciated by this Court namely, whether it is an ingredient which goes into the making of the end product in the sense that without its presence the end product, as such is rendered impossible and took the view that indigo pure dye, lycra and other important fixing agents utilized in the manufacture of denim fabrics are raw materials and number companysumables.
It was held that the respondent was number entitled to the benefit of Notification No.
The Notification in question exempts finished products manufactured in a 100 Export Oriented Unit in short the EOU wholly from the raw materials produced or manufactured in India and allowed to be sold in India from so much of the duty of excise leviable thereon under Section 3 of the Central Excise Act, 1944 in short the Act as is in excess of amount equal to the duty of excise leviable under Section 3 of the Act on like goods produced or manufactured in India other than in a 100 EOU.
Before the CESTAT the issue related to the eligibility of the appellant for the benefit of exemption under Notification No.8/97 CE dated 1.3.1997 for Hydrogen Peroxide manufactured and cleared by the appellant to the Domestic Tariff Area in short the DTA .
Dr. ARIJIT PASAYAT, J. In these appeals challenge is to the order by the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in short the CESTAT .
