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TMI Blog1991 (4) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts. 2. The Asstt. Collector disallowed their claim on the ground that these items are part of the apparatus of machinery falling under the exclusion clause. 3. On appeal, the Collector held that the Notification No. 177/86 has a wider scope in admitting the goods under Modvat. The goods claimed by the appellants except the ingot moulds are consumed in the manufacture of final product even though they may not be part of the final product and cannot be retreated. These are finally consumed in the manufacture of the final product. Holding as above, he allowed the Modvat credit in respect of hot-tops, ramming mass, sealing compounds. Hence, the appeal before us. 4. The question, therefore, is whether the respondents are entitled for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1931), the force of law; and (iii) the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), (hereinafter referred to as specified duty ) paid on inputs, described in the corresponding entry in column (2) of the said Table, shall be allowed as credit when used in or in relation to the manufacture of the said final products and the credit of duty so allowed shall be utilised for payment of duty leviable on the said final products, or as the case may be, on such inputs, if such inputs have been permitted to be cleared under Rule 57F of the said Rules. Sl. No. Description of inputs Description of final products (1) (2) (3) 1. Goods classifiable under any he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the powers under Rule 57A. The expression inputs has been defined under Rule 57A. Therefore, the notification should be read subject to the main provision viz; Rule 57A. Hence, the fact that the heading of the inputs mentioned in notification covers the impugned items does not mean that they are inputs used in relation to the manufacture of final product viz; steel ingots. The notification has to be read subject to the exclusion clause under Rule 57A. He also relied upon the orders of this Tribunal in Shivaji Works Ltd. v. CCE [1991 (50) E.L.T. 15] and Mysore Kirlosker v. CCE [1991 (50) E.L.T. 175]. 8. I agree with Shri Sharma, the Departmental Representative. The expression input has been defined under Rule 57A which excludes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is required to make the article marketable must be deemed to be raw material or containing part of the end product and must be deemed to have been used in completion or manufacture of the end product. The Supreme Court was dealing with the raw material used for the manufacture of end product whereas in the instant case, the three items mentioned, form part of the apparatus and therefore, cannot be considered as raw material for the purpose of manufacturing the end product. The reliance placed by him on the order of this Tribunal in CCE v. Jyoti Ltd. [30 ECR 460] holding that the Tribunal has wide powers to pass any order in the interests of justice is misplaced and not relevant to the facts of this case. 10. I, therefore, hold that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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