9911796707
TMI Blog1997 (9) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue in the appeal relates to the grant of modvat credit in respect of certain inputs which are used in relation to the manufacture of the notified finished product. 2. The learned consultant for the appellants has pleaded that the present claim for modvat credit is in respect of the following three items :- (1) ALUMINIUM OXIDE (2) IVA PLAST (3) FERRO PHOSPHOROUS He has submitted a writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me plated bath for chrome plating. If the surface is not finished as specified the chrome plating will not be of good quality as the adhesion of chrome to the basic metal will not be good and it will peal off. Plating thickness will not be uniform. It is a refractory powder, used as a blasting in the sound blasting machine medium. This process of sound blasting is done just prior to chromium p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is one of the raw-materials used along with other alloying elements in the manufacture of C.I. Rings. Ferro-phosphorous is controlled between 0.4% to 0.6% by weight during casting. It regulates the content of phosphorous in C.I. It helps in maintaining the fluidity of the liquid metal and imparts better wear resistance to the Rings. 3. He has pleaded that Aluminium Oxide is used in the prepar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een that use of Iva Plast and Aluminium Oxide is during the process of the manufacture of the finished product at different stages of manufacture and the use of the same is a technical necessity. We, therefore, in the circumstances hold that the benefit of modvat credit is available to the appellants. In regard to Ferro Phosphorous, we observe the learned lower authority has not entered any findin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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