9911796707
TMI Blog1996 (7) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri Mewa Singh, SDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - Appellants are engaged in manufacture of iron and steel products falling under Chapters 72 and 73 of Central Excises & Salt Act, 1944. They are availing of Modvat credit of duty under Section 57A of Central Excise Rules on inputs used in the manufacture of their final products. These inputs i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Modvat credit. As regards clay graphite stopper, its function is only that of a stopper. The Commissioner (Appeals) held that this item as part of a Machine is covered by the exclusion clause in the definition of input given under Rule 57A. The Commissioner, however, held that thermo-couple tips are covered by the term `input' as they are used in assessing the temperature of molten metal which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible inputs, so the dispute regarding this input does not survive. In respect of mini tips, the Commissioner (Appeals) has held that there was no declaration by the appellants to include these inputs. But at the same time, the existence of declaration for thermo-couple tips is admitted. In such a situation, the mini tips can be reasonably construed as being covered by the declaration of the input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essary implication. The ratio of this decision is applicable in this case and accordingly, clay graphite stoppers cannot be held to be covered by the exclusion of the term 'input' under Rule 57A. In the result, it is held that thermo-couple tips and mini tips as well as clay graphite stoppers are inputs duly declared intended for use in or in relation to the manufacture of the final product by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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