1997 (12) TMI 315

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..... for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. These appeals arise out of the common impugned order passed by the Commissioner of Central Excise Customs (Appeals) Ahmedabad captioned above. By that order the Commissioner (Appeals) has disposed of two appeals filed by the assessee/appellants and another two appeals filed by the department against the orders passed by .....

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..... e porosity. Therefore, the Department took the view that it is in the nature of an equipment and hence excluded from the definition of input under Rule 57A of the Central Excise Rules for Modvat purposes. The Commissioner (Appeals) found that dicamol powder does not take in any chemical process in the manufacture of the final product by the assessee appellant and hence concluded that it is a part .....

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..... in relation to the manufacture of the final product which occurs in Rule 57A of the Central Excise Rules. The Larger Bench observed that purpose of incorporating the words in relation to the manufacture under Rule 57A the purpose is certainly to widen further the scope, ambit and content of inputs under the Rule. The Larger Bench held that the purpose is to widen the ambit so as to attract a .....

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