{"id":119686,"date":"2001-08-27T00:00:00","date_gmt":"2001-08-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-carbon-corporation-ltd-on-27-august-2001"},"modified":"2015-08-17T08:47:08","modified_gmt":"2015-08-17T03:17:08","slug":"commissioner-of-central-excise-vs-carbon-corporation-ltd-on-27-august-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-carbon-corporation-ltd-on-27-august-2001","title":{"rendered":"Commissioner Of Central Excise, &#8230; vs Carbon Corporation Ltd. on 27 August, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise, &#8230; vs Carbon Corporation Ltd. on 27 August, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (149) ELT 775 Tri Mumbai<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>  Gowri Shankar, Member (Technical)   <\/p>\n<p> 1. The respondent to this appeal is engaged in the manufacture of graphite electrodes. In the process of such manufacturer, it uses graphite blocks, which also manufactures in the factory, which, in order to conduct electricity required for the functioning of its furnace, is required for making the graphite electrodes. Notification 217\/86 exempts goods specified in column 2 of it referred to it as input manufactured in a factory and used within the factory or any other factory of the same manufacturer in or in relation to the manufacturer of the final product. The explanation of the notification as &#8216;inputs&#8217; does not include the goods specified in it. Among these are, machines, machinery, plant, equipment, apparatus, tools, or appliances used for processing or producing any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products. In the order impugned in this appeal, the Commissioner (Appeals) has held that these graphite blocks are inputs, and are entitled to the benefit of the notification. Hence this appeal.\n<\/p>\n<p> 2. The ground in the department&#8217;s appeal is that graphite blocks are used to conduct electricity and not used in or in relation to the manufacture of graphite electrodes. Further contention is that they are in the nature of apparatus. Hence they are not inputs.\n<\/p>\n<p> 3. The appeals does not question that the manufacturer of the electrode requires the use of the furnace in which the blocks are used. In that event, these blocks are certainly used in or in relation to the manufacture of electrodes. The electrodes cannot be made without the use of the furnace, which in turn, is not possible without the use of the blocks. They are therefore very much used in or in relation to the manufacture of the finished product.\n<\/p>\n<p> 4. It is not possible for us to consider that graphite blocks are in the nature of apparatus. From the somewhat sketchy information that have been given to us by both sides, they appear to be part of the furnace. It appears that these blocks are used to conduct electricity between the busbars which carry the current and the electrodes which provide the arc. The reason for the use is extremely high temperature in and around the furnace which rules out the use of metal due to the relatively lower melting point as compared to that of graphite. Graphite blocks are therefore in the nature of electrical conductors. They are embedded in the furnace. They are parts of such furnace.\n<\/p>\n<p> 5. The explanation to notification excludes from consideration of any machine, machinery etc and not parts thereof. In the light of the omission of the parts of the machine, it cannot be held by taking into consideration the exemption as required that the parts of these machines would fall within the category of exempted inputs. We therefore find no reason to interfere.\n<\/p>\n<p> 6. Appeal dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Commissioner Of Central Excise, &#8230; vs Carbon Corporation Ltd. on 27 August, 2001 Equivalent citations: 2002 (149) ELT 775 Tri Mumbai JUDGMENT Gowri Shankar, Member (Technical) 1. The respondent to this appeal is engaged in the manufacture of graphite electrodes. In the process of such manufacturer, it uses [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-119686","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise, ... vs Carbon Corporation Ltd. on 27 August, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-carbon-corporation-ltd-on-27-august-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise, ... vs Carbon Corporation Ltd. on 27 August, 2001 - Free Judgements of Supreme Court &amp; 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