COLLECTOR OF CENTRAL EXCISE Vs. EASTERN ELECTRO CHEM

JUDGEMENT

(1.) THE Revenue has filed this appeal against Order -in -Appeal dated 11 -3 -1994 passed by the Collector of Central Excise (Appeals), Bhopal.

(2.) IN the impugned order the benefit of Notification No. 217/86, dated 2 -4 -1986 was allowed in respect of M.S. castings which were used for the manufacture of Calcium Carbide.

(3.) BRIEF facts of the case are that the respondents are engaged in the manufacture of calcium carbide carbon paste is filled in the M.S. casting through which current is passed and then it is lowered into the furnace when the carbon paste hardens and burns out in the furnace. The M.S. casting also gets melted and mixed up with other molten metal. The respondent gets duty -paid M.S. sheets from the market from which M.S. casting are made within the factory for captive use. A show cause notice was issued to the respondent stating therein that the benefit of Notification 217/86 -C.E. was not available on M.S. casting. The adjudicating authority confirmed the show cause notice but on appeal filed by the respondent, the appeal was allowed.