1996 (2) TMI 260

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..... The issue in appeal No. E/166/93 is the eligibility to Modvat credit of trichloro ethylene. The issue in the other three appeals is the eligibility to Modvat credit on silicon spray. Both items are used by the respondent by M/s. J.K. Synthetics. These appeals are being disposed of by a common order. 2. Shri Sanjay Grover, advocate for the appellant says that trichloro ethylene is used to clea .....

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..... Steriware Pvt. Ltd. v. Collector of Central Excise - 1992 (60) E.L.T. 509. 3A. The Departmental Representative says that the trichloro ethylene is used only for the maintenance of an equipment within the factory, and therefore cannot be considered to be an input or in relation to manufacture of finished product. He agrees that silicon is covered in the decision in the Steriware Pvt. Ltd. v. Coll .....

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..... nce of any requirement of continuous use in the rule. The fact that it is for maintaining the machine does not by itself [qualify] it to be input because it is used definitely in or in relation to manufacture of finished product. In other words, without the use of this material, it would not be possible to viably indicating the manufacture of yarn. The item therefore, [qualifies] as input. 5. Si .....

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