1998 (4) TMI 255

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..... the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The issue involved in this appeal is whether resins and other chemicals which are used in the production of moulds in which motor vehicles parts are formed, are inputs going in the manufacture of final products namely, motor vehicle parts in the scheme of Modvat credit or not. 2. Shri Nambirajan, ld. advocate relied upon the Fina .....

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..... blish the case on merits in their favour. We further observe that the mere fact that the point of law arising out of judgments on similar counts stands referred to the High Court does not take away the ratio of the judgment as observed by the Calcutta High Court in the case of Sancheti Food Products Ltd. v. Union of India [1993 (67) E.L.T. 248 (Cal.)]. 5. We, therefore, uphold the impugned o .....

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