1999 (4) TMI 254

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..... The question involved in these appeals are whether Modvat credit can be granted for following inputs : (1) X-ray films (2) Flow Guide Developers (3) Flow Guide Dye Penetrants (4) Steel Shots (5) Graphite Stopper Heads (6) Carbon Dioxide (7) Refractories Originally one appeal has been filed and thereafter other two appeals have been filed as there are other show cause notices invol .....

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..... t is not in dispute that the goods were used in or in relation to the manufacture of final product, therefore they are also entitled to Modvat credit. 3. As far as steel shots are concerned the same are inputs in view of the judgment of the Tribunal in Hindalco Industries Ltd. v. C.C.E. 1996 (88) E.L.T. 519 and this item is entitled to Modvat credit. 4. As far as the next item graphite stopper .....

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