1992 (7) TMI 178 - AT - Central Excise

Summary

The case involved a dispute over whether "Silicon Spray" used in the production of plastic moulded components could be considered as an 'input' for MODVAT credit. The Tribunal ruled in favor of the appellant, stating that Silicon Spray, being a chemical, was not akin to an appliance or equipment excluded from MODVAT. The Reference Application against the Tribunal's decision was rejected as no legal point emerged from the order.