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TMI Blog1996 (11) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... Kang, Member (J)]. The appellants filed this appeal against the order-in-appeal No. 360/C.E. Mrt/93 passed by the Commissioner (Appeals) Customs and Central Excise, Ghaziabad. In the impugned order the Commissioner (Appeals) held that Modvat credit on Triethylene Glycol (TEG) is not admissible to the appellants as it is not being used in or in relation to the manufacture of final product. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or in relation to manufacture of final product and also imposed penalty of Rs. 1,000/-. The appellant filed the appeal and the appeal was also dismissed. 3. Ld. Counsel appearing on behalf of the appellant submitted that in terms of Rule 57A of the Central Excise Rules, 1944, Modvat credit of specified duty would be available on the goods used in or in relation to the manufacture of final prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcluded. Therefore even assuming that filters are plant and machinery the test to be seen is whether the inputs, i.e. TEG can be said to have been used in or in relation to manufacture of final product. The ld. Counsel relied upon the decision of the Hon ble Supreme Court in J.K. Cotton Spinning Weaving Co. Ltd. v. STO reported in 1985 (16) STC 563 and CCE v. Eastern Paper Industries reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rade notice appears in at page 54/C to 56-C 91 ECR Volume 35. According to its list many chemicals have been listed as not coming under the scope of eligible inputs. However TEG has not been specified in the list of ineligible input as mentioned in the Trade Notices. In view of this submission, he prays that the appeal may kindly be allowed. 4. Shri Jangir Singh, ld. DR appearing on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 1991 ECR Volume 35. In that Annexure at S.No. 15 it is mentioned that all the inputs for maintenance of plant and machinery or for testing of machine effectively have been declared as ineligible input. Since the TEG is used for the maintenance of only filters, hence it is also ineligible input in terms of this trade notice. 7. Since the TEG is used for cleaning the filters only, hence Modvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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