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TMI Blog1993 (6) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... in Appeal No. E/60/92. 2.1 The respondents, engaged in manufacture of carburetters, in the first stage of it, have been manufacturing castings and being eligible to avail of MODVAT credit, had filed due declaration and availed of the credit on the inputs used in such manufacture. An objection, however, was raised that some of the items for which credit was availed of was not admissible, as they did not form a part of the inputs used in or in relation to the declared final product. Adjudication proceedings were conducted and credit was denied in respect of (1) Dycote (2) Degasser (3) Dresswell (4) Aluminate (5) Aerosal Spray (6) Trichloroethylene or Chlorosal (7) Metaflux-Zincflux on the ground that they were the chemicals or moulds which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court, has reiterated the grounds pleaded in the application seeking reference, and has submitted that the view of the Supreme Court in Dy. Commissioner of Sales Tax v. Thomas Stephen Co. -1988 (34) E.L.T. 412 vide Section 35G(1) should be made. 4.2 Mr. L.B. Attar, the ld. Advocate for the respondents has, however, pleaded that this Bench has examined in detail the use of such one of the items for which Modvat credit had been disallowed, by the adjudicating authority and has drawn a conclusion that each one is used in relation to the final product, and as such no question of law could be said to have arisen. 5. Section 35G of the Central Excises and Salt Act, 1944, provides for reference to the High Court on any issue of law arising o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luded that they get used in or in relation to the manufacture of the final product. The finding is in relation to issue of fact and the Tribunal s decision assumes finality thereon. 8. The decision of the Supreme Court in Re : Dy. Commissioner of Sales Tax (supra) is in relation to charging of Sales Tax and also on different set of facts where raw material was admittedly used for maintenance of.... Similarly in this Bench s decision in Re : Mukund Iron and Steel, 1990 (45) E.L.T. 84 (Tri.) the use of the alleged input was proved to be the one in relation to the preparation and maintenance of equipment. The ratio of neither of these decisions therefore could stand attracted here. 9. It may be clarified that in availment of MODVAT credit, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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