1997 (7) TMI 380

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..... The appellants filed this appeal against the order-in-appeal No. 1650-C.E./CHD/91, dated 21-10-1991 passed by the Collector of Central Excise (Appeals), Chandigarh. 2. In this case, the Modvat credit in respect of the Nickel catalyst used in manufacture of final product soap, is denied on the ground that nickel catalyst was neither used as an input nor formed a part of the final product. 3. Ld .....

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..... iterated the findings of the lower authorities. 5. Heard and considered the submissions made by both the sides. In this case, the Modvat credit in respect of the Nickel catalyst used in manufacture of soap is denied on the ground that it was neither used as an input nor form a part of the final product. We find that Catalyst is a substance that increase the rate of chemical reaction. The Trade N .....

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..... In the present case, it is not disputed that Nickel catalysts are not used in the manufacture of soap. The Modvat credit is denied only on the ground that it was neither used as an input nor form a part of the final product. In view of the above mentioned decisions of the Hon ble Supreme Court and the Tribunal, we find that nickel catalyst is being used in or in relation to the manufacture of fin .....

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