1996 (12) TMI 232

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..... is an appeal filed by the Revenue against the Order-in-Appeal No. 176/93, dated 23-3-1993 passed by the Collector (Appeals), Ghaziabad. The issue relates to Modvat credit. Whether mould cleaning compound is eligible for Modvat credit or not is an issue to be considered in the instant case. While reiterating the grounds of appeal, Shri Jangir Singh, ld. DR submitted that the item, in question, was .....

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..... that mould cleaning compound is used to improve the quality of the product. Nevertheless, the Assistant Collector has come to the conclusion that the input is not used in or in relation to the manufacturing of final product. The Collector observed that the findings of the Assistant Collector is contradictory in nature. Relying upon the decision of the Supreme Court in the case of Collector of Cen .....

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..... the manufacturing process of the end product and, accordingly, he extended the benefit of Notification 187/61. Further, we observe that in the case of Steriware (P) Ltd. v. C.C.E. reported in 1992 (60) E.L.T. 509 (Tribunal), the Tribunal has taken the view that silicone spray used in injection moulding process is eligible for Modvat credit. In the facts and circumstances following the ratio of the .....

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