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TMI Blog1997 (2) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... ice President]. The issue in the appeal relates to availability of Modvat Credit in respect of duty on the following items : (i) Amonia Paper (ii) Tools (iii) Items for which no declaration was filed 2. Shri S. Arulsamy, the learned DR for the department while reiterating the grounds of appeal has pleaded that the lower authority has not taken note of the fact that certain inputs in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable. However, the position will be required to be verified in respect of the items in question with reference to the declaration which was filed at the relevant time. The learned DR pointed out that he has got copy of the same. However, he has no information whether there is any other declaration filed by the assessee at the relevant time. In view of this, the matter will be required to be exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are used and which can be shown to be used in or in relation to the manufacture of the notified finished product. In this connection we have to examine the process of manufacture which gives rise to manufacture of the notified finished product. There can be processes preparatory to the manufacture such as preparation of the raw materials etc. for use in the manufacturing stream and inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operations as the process of manufacture is related to the material used. Preparation of drawing cannot be considered as a process integrally connected with the manufacturing stream of the notified finished product and therefore, the benefit of Modvat Credit in respect of amonia paper could not be allowed. We, therefore, hold that the lower authority was in error in having allowed the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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