9911796707
TMI Blog1997 (3) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 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 of the final product, therefore, modvat credit is adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Collector (Appeals) also held that modvat credit on but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 input or not. I find that an identical issue came up for decision be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cluded 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 again in the case of BPL Sanyo Ltd. v. CCE reported in 1996 (82) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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