9911796707
TMI Blog1997 (3) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... S.N. Ghosh. 2. Short question involved in this appeal is whether the `Infusion Set cleared along with the finished goods i.e. `Lomodex is admissible or not. Following are the findings of the lower appellate authority against which the Revenue has come in appeal : The appellant mainly contested the case prospectively in regard to admissibility of Modvat credit in respect of `Infusion set c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Infusion set . Therefore, I do not find any corgent reason to deny Modvat credit on `Infusion set . I also find that the Collector (Appeals) under similar circumstances allowed credit on Hangers specifically designed for transfusion bottles vide Order (Appeal) No. 268/Cal-II/89, dated 18-12-1989. I equally accept the arguments of the appellant and hold that the appeal succeeds on that account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duct but are `tools falling under the exclusion category. In this connection, I reproduce below para 19 20 from the Patna High Court s judgment : 19. It is the admitted position of the parties that tool kits are supplied by the petitioners alongwith their motor vehicle chassis on the request of buyers, Accordingly, the supply of tool kits is limited to some of the motor vehicle chassis but n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts is a subsequent action to the manufacture of chassis to be used in relation to maintenance and repair of the motor vehicle chassis and not used in relation to the manufacture of the final product. 20. Again examining it from another angle the definition of the `inputs does not include tools used for producing or processing of any goods or for bringing about any change in any substance in or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kits was not a component of the goods which were cleared for sale in the market as such. But in the present case, as mentioned above, the situation is different. Accordingly, I am of the view that reliance placed by the ld. JDR on Patna High Court s decision is not relevant to the facts and circumstances of the case. The reasoning adopted by the lower appellate authority and the parallel drawn by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
