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TMI Blog1996 (10) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Act, 1985. The jurisdictional Assistant Commissioner, Aurangabad Division, after issue of Show Cause Notice held that these items fall within the excluded category of inputs under the explanation to Rule 57A. The Assistant Commissioner held that these material do not play any role such as input within the scope of the definition of the term under Rule 57A. He further observed that the item of Graphite boats does not enter the final product. Assistant Commissioner observed that graphite boats are attached to the equipment in a vacuum metallising plant and on this reasonings, he denied the Modvat credit. The Commissioner (Appeals) upheld this order the Assistant Commissioner. 2. The learned Counsel Mr. Shailesh Kalmbi, referred to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hamber. The graphite powder/paste has to be reapplied repeatedly as it gets evaporated and consumed during the process. Some graphite powder paste also gets deposited on the plastic fibre/sheet. The graphite boats also get consumed during the process, thus loosing their essential properties and identities. The graphite boats also have to be replaced from time to time and cannot be used indefinitely. After use in the process, the graphite boats are completely consumed, they cannot be re-used and have to be thrown away, as they get completely eroded and consumed. The Appellants crave leave to refer to technical reports on the process when produced. The learned Counsel also cited and relied upon the Larger Bench decision of the Tribunal in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the case of Ramakrishna Steel Industries v.Collector of C. Ex. - 1996 (82) E.L.T. 575 wherein in the Larger Bench had held that chemicals used to the making of moulds for the manufacture of steel ingots are inputs eligible for Modvat credit. In Ramakrishna Steel Industries decision Tribunal. Further observed that where raw material is actually used in the stream of manufacture of final product, it is certainly input used in the manufacture of final product. Doubt may arise only in regard to use some articles not in the stream of manufacturing processes but in another stream of manufacturing something which is to be used for rendering the final product marketable or used otherwise in assisting the processes of manufacture. The Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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