9911796707
TMI Blog2010 (3) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... ts/material used in or in relation to the manufacture of the final products whether directly or indirectly and whether contained in the final product or not - the use of oxygen/acetylene gases in cutting of scrap of Iron & Steel into smaller pieces to be fed into a furnace is a part of integrated process connected with the ultimate production of final products namely steel ingots and other steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts?" 2. The provisions of Rule 57-A granting incentive to the manufacturer was inserted in order to expend the business premises in India. The combined reading of this provision would reveal that the manufacturer is entitled to claim the modvat credit on such finished excisable goods as the Central Govt. may notify and the credit of specified duty under this section shall be allowed on the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, the assessee is entitled to avail the modvat credit on the inputs/material used in or in relation to the manufacture of the final products whether directly or indirectly and whether contained in the final product or not. 4. In Commissioner of Central Excise, Bangalore v. Escorts Mahle Ltd. - 2003 (154) E.L.T. 321 (S.C.) = (2003) 4 Supreme Court Cases 758, the Hon'ble Supreme Court has held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Rule 57A of the Central Excise Rules, 1944. It was held that for this credit, the manufacturer can avail the modvat credit. 6. In view of the above, we hold that the oxygen/acetylene gases used in cutting of scrap of iron and steel into smaller pieces to be fed into a furnace cannot be a material, which is used in manufacturer of final products and hence the assessee was entitled to claim mod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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