9911796707
TMI Blog1996 (6) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... issue in the appeal relates to grant of Modvat credit in respect of the following inputs :- (i) Hylam sheets (ii) Aluminium clad laminates (iii) Silver halide film (iv) Aluminium slurry (v) Diamond paste In regard to Item Nos. (iii) (iv), the learned representative is not pressing the appeal. We, therefore, uphold the order of the learned lower authority in this regard. In regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products. We observe that the items which stand excluded from the purview of the term input from Modvat purposes have to be such as are used for producing or processing any goods or for bringing about any change in any substance in or in relation to the manufacture of the final produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken to be excluded from the purview of the term `inputs as set out in Rule 57A of the Modvat Rules. In the present case as seen from the facts placed before us the hylam sheets do not perform any one of the functions as set out in the explanation which would disqualify these for the purpose of being considered as input for Modvat purpose." Following the above decision, we allow the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitive use. However, in similar circumstances, where the release paper in the case of manufacture of the ........ where the paper is capable of repetitive use we have allowed the benefit of Modvat credit. Here the use of the film is a technical necessity in the manufacture of printed circuit boards and the Modvat credit has to be allowed. We order accordingly. 8. So far as aluminium slurry and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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