1997 (1) TMI 206

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s the eligibility to Modvat credit of aluminium strips used as inputs in the manufacture of aluminium caps which are further used in the manufacture of GLS lamps of above 60 volts. There is no dispute that the GLS lamps above 60 volts are cleared by the appellants on payment of duty. 2. The department has disallowed a sum of Rs. 3,65,100.84 P. on the ground that the caps are final products in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nputs for above 60 volts electric bulbs. There is no dispute that the caps were sold as such on payment of duty. There is also no dispute that when the caps were used further in the manufacture of GLS lamps over 60 volts, the lamps were cleared on payment of duty. The entire case of the department is based on their treating caps as final products. 4. From the record, there is no dispute that app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ve 60 volts were dutiable products. The Tribunal has in the above cases held that what is final product in one stream of manufacture, were considered as intermediate product for manufacture of another final product and that the term intermediate products and final products are relative terms and what is intermediate and what is final has to be determined with reference to the stages of manufacture .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X