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TMI Blog1997 (8) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... der of Commissioner (Appeals), Allahabad dated 23-1-1996. 2. Learned counsel stated that the appellants are engaged in the manufacture of Butyl Tubes classifiable under Central Excise Tariff sub-heading 4013. They have obtained central excise registration. They were availing Modvat facility and filing declaration under Rule 57G of the Central Excise Rules, 1944 from time to time. In the process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs in relation to the manufacture of Butyl Tubes as final product. The appellants in accordance with that declaration took Modvat credit on light diesel oil as under : Month Amount of credit taken October, 1994 Rs. 6,705.06 p November, 1994 Rs. 6,705.06 p December, 1994 Rs. 6,705.06 p Total Rs. 20,115 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or curing the Tubes as final product. In reply dated 22-3-1995 to the show cause notice, the appellants pointed out that LDO was not used in oil engine for generation of power as was alleged but was used as fuel to fire the boiler and that this fact could be got verified by the Assistant Collector. 5. The Assistant Collector, however, passed the impugned order denying them the benefit inter a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the appellants is Butyle Tubes and the steam generated for use in bringing into existence the final product is an intermediate product. The intermediate product namely, steam fulfils the provision stipulated in Rule 57D(2). Therefore, the Modvat could not be denied on the ground. 7. In support of this contention, he would like to cite the Tribunal s order in the case of Brooke Bond India L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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