9911796707
TMI Blog1995 (9) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... dum. The appellants have urged as under in their appeal : (i) We are one of the leading manufacturers of Semi-automatic Vertical Reproduction Camera incorporating a micro-processor, to indicate automatically the position of copy, and lens for different percentages of magnification and reductions. It differs from other manual cameras in which the position of copy and lens are to be manually found out by focussing every time unlike in the semi-auto matic camera in which the positions are automatically displayed and the camera can be used without actually manual focussing. The leaflet of the product is enclosed herewith for perusal. (ii) The manufacturing of this camera involves setting the lens and copy holders parallel to image plane. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout appreciating the facts in full and therefore an order was passed to disallow the Modvat Credit under Rule 57A and order to reverse the Modvat Credit already availed under Rule 57-I of the Central Excise Rule 1944. 2. The learned lower authority in his finding, after examining the issue has held as under : I have gone through the appeal, submissions made at the time of personal hearing and the records of the case. The appellant contends that the photo film on which they have claimed Modvat is not excluded from the purview of Rule 57A of the Central Excise Rules, 1944. According to them any material which is required for producing the product in a marketable condition is eligible for availing the Modvat Credit. They require the ph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the size of the image compared to the size of the object and thereby determining the least count. The concept of determination of the least count has not been described in detail in the appeal memorandum but what emerges from their pleas is that the Camera as such is ready for marketing only after the various steps for taking care of the distortion and determining the least count are taken care of. The Camera manufactured by the appellants is semi-automatic camera and they have explained the technical necessity for use of the film before the Camera can be put in the marketing stream. The learned Collector also has not disputed the use of the film as stated by the appellants. From what has been stated, it is clear that the process as st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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