9911796707
TMI Blog1998 (12) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order] . - This is a Revenue appeal against Order-in-Appeal No. 47/93, dated 31-3-1998 holding that the chemicals in question namely Chromic acid and Trichloro-ethylene are to be considered as inputs for the purpose of degreasing operation and for chrome plating of the rings in order to provide excellent wear resistance. The finding given by the Commissioner in Para 5 is reproduced herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve, it is clear that the chromic acid itself forms part of the chromium plating. For this reason also it cannot be said that the same can be considered as an appliance. Similarly, Trichloro-ethylene is used as a degreasing agent in degreasing the rings. Without the degreasing of the rings, the tin plating and subsequent chromium plating will not be effective. Therefore Trichloro-ethylene has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucing the final products and are used for bringing about change of the products in relation to final products. Hence it is contended that Modvat credit cannot be allowed in respect of these inputs and hence seek for restoration of the Order-in-Original by setting aside the impugned order. 3. I have heard learned DR on the grounds made out in the Appeal memo. Learned Consultant submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be given in respect of Trichloro-ethylene used as degreasing agent and chromic acid used for chromium plating. The learned Lower authority, taking into consideration the use of these articles has allowed the benefit of Modvat credit. 3. The learned SDR does not contest that so far as the use of the materials in the manufacturing process as held by the learned Lower authority is concerned. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terials either in the preparatory stage or during the process of the manufacture or in the finishing stages is in relation to the manufacture of the finished product or to render the goods marketable and the use is a technical necessity, the Modvat credit is allowable. Therefore, following the earlier decision in the case of M/s. Addisons & Co. Ltd., we hold that the orders of the learned Lower ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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