9911796707
TMI Blog1997 (3) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... . REPRESENTED BY : Shri V.R. Sethi, JDR, for the Appellant. None, for the Respondents. [Order]. - The captioned appeal has been filed by the ld. Collector, Central Excise, Meerut being aggrieved by the order of the ld. Collector (Appeals) holding that in both these cases namely, the use of LCD Display Tubes and Button Cells, the inputs were directly and indirectly related to the manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be denied to them. The Assistant Collector confirmed the demand of Rs. 2,67,463.07 on account of availment of modvat credit on the product described as LED Display Tube and Button Cell. On appeal, the ld. Collector (Appeals) accepted the contention of the respondents that the actual product was LCD Display Tube and that the description as LED Display Tube is account of Typographical error. The ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have been accepted. 4. None appeared for the respondents. Since the issue was a short one and decided by a number of judgments of this Tribunal, it was decided to proceed with the matter even in the absence of the respondents. 5. Heard the submissions of the ld. DR. I find that the short point for determination before me is whether button cell used in the electronic calculator is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory gate and if the answer is `yes'; then whether its value is included in the value of the gadget at the factory gate? If the answer to all the questions is positive, then in terms of the Apex Court's judgment, cited supra, we are to allow modvat credit. I find that the case before me is covered by the ratio of the above decision of the Tribunal on all its fours. I also find that the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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