1993 (5) TMI 91

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..... V.P. Gulati, Member (T)]. The issue involved in the three appeals relates to availability of Modvat credit in respect of the following items : (1) Fibre Glass Filter mesh (2) Ramming mass (3) Granodine (4) Sodium Cyanide (5) Groove Insert Sleeves (6) Bright Steel Bars (7) Rejected Pistons 2. The issue has been disposed of by the lower appellate authority by a single order an .....

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..... ion to the manufacture of the appellant s product which is piston. 4. We have in the case of Andhra Pradesh Paper Mills Ltd. in Appeal Nos. E/267 268/89, decided on 4-4-1990 held that for an item to pass the test of eligibility to the benefit of the Modvat credit will be such that they participate in the process of manufacture without which the end-product cannot be produced. Inprocess materia .....

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..... or filteration therefore has to be considered as an input used in or in relation to the finished product. We observe that in the case of use of graphite rod which is used for stirring the molten metal, we have held that since stirring is a process involved during the course of the manufacture of the finished product, it has to be considered in the nature of an apparatus or an appliance and will no .....

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..... ore us also no further details have been given in this regard. In the absence of any information, we, therefore, are not able to consider the appellants plea and find no basis to interfere with the order of the learned lower authority. 7. In regard to Sodium Cyanide the appellants have pleaded that the same is used for coating the pistons and therefore, it has to be considered as an input used .....

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..... he has not dealt with the same in the impugned order and therefore no finding can be given by us, and the appellants can follow the direction as in para 7 above. 10. So far as the rejected pistons are concerned, even according to the appellants, these are brought in for reconditioning and repairs and return, and no manufacturing activity is involved in the process. Therefore, as rightly held by .....

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