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TMI Blog1990 (12) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Sankararaman, Member (T)]. - M/s. Cans & Closures Ltd. have filed this appeal aggrieved with the Order-in-Appeal dated 26-2-1990 passed by the Collector of Central Excise (Appeals), Calcutta whereby he set aside the Order-in-Original dated 4-2-1989 passed by the Assistant Collector of Central Excise, Rishra Division, allowing the appeal filed by the Assistant Collector (Tribunal and Review) u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleaning compound merely cleaned the raw material and did not emerge in the manufacture of any final product and that the coating reducers and other reducers which are used to reduce the specific gravity of some products or as a diluent and are not used in the manufacture of any finished final product. The cleaning of the raw material is an essential process in the manufacture of their product and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that these did not relate to Modvat matters but relate to the earlier provisions. Shri Saha contended that these decisions were relevant for Modvat cases also as the scope of the said benefit was wider than the other schemes like proforma credit under Rule 56A or Notification 201/79. Even under these schemes, the decisions cited by them clearly provided that it was not necessary for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n used for the manufacture of a finished product regardless whether the input constitute a component part of the finished product or not, a manufacturer shall be entitled to the benefit of Notification 178/77. (3) 1985 (21) E.L.T. 285 (CEGAT SRB) - Ferro Alloys Corporation Ltd. v. Collector of Central Excise, Guntur Proforma credit under Rule 56A admissible to lignite used in production of ferro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are used in or in relation to the manufacture of the final products and are not specifically excluded from the scope of the benefit like machines, machinery, appliance etc. in the explanation clause in Rule 57A or by the exclusion in Notification 177/86, dated 1-3-1986, modvat credit has to be allowed. The cases cited by the learned Counsel definitely support their case as pointed out above. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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