1999 (3) TMI 248

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..... gainst the judgment of Commissioner (Appeals), Calcutta made in Order-in-Appeal No. 61/Cal-IV/98, dated 24-6-1998 whereunder he had denied Modvat credit on the goods `Kleen Mold-170 that it was not an input within the meaning of Rule 57A, as the same was not used in or in relation to manufacture of the final product, but was used for application on the inner surface of the mold. He reduced the pe .....

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..... s been dealt with by me in the case of Fort William Industries Ltd. in Appeal No. E-497/98 today and I have held the decision in favour of the assessee where all the arguments of the department has been fully dealt with. 4. Apart from that the assessee has invited my attention to two paragraphs in the communication found at page 18 of the paper book. KLEEN MOLD-170 is an across-the-line univer .....

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..... glass surface sticking to the mold surface. He further held that it is necessary to create an inter-face between the two surfaces to facilitate easy detachment of the glass article from the mold. The lubricating oil thus participates in the manufacturing process of the final product. 7. Shri Roy on behalf of the department states in an emphatic way that the input is not used in the manufacture .....

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