2000 (9) TMI 444

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..... This Stay Petition seeks unconditional stay and waiver of pre-deposit of duty of Rs. 70,484.50 confirmed and penalty of Rs. 25,000/- imposed on M/s. Harbans Lal Malhotra Sons Ltd., Calcutta vide Order-in-Original No. 44/Demand/97, dated 19-11-1997 of Asstt. Commr. of C. Ex., Dum Dum Division which was partially remanded and partially upheld by the Commissioner (Appeals), Calcutta, vide his O .....

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..... nd as such necessary for manufacture of stainless steel blades. He, therefore, argues that the benefit of Modvat credit in respect of the same cannot be denied. In support of his contention that Modvat credit is admissible in respect of the impugned goods, the ld. Consultant relies upon the following case law : (a) Pragati Paper Mills (P) Ltd. v. C.C.E., Meerut - 1996 (88) E.L.T. 137 (T); .....

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..... ue, reiterates the reasoning contained in the Order impugned and specifically invites attention to para 6 of the Tribunal s Order in the case of Kanoria Sugar General Mft. Co. Ltd. v. C.C.E., Allahabad - 1996 (87) E.L.T. 522 wherein it is held that an input which is merely used for better operation of the machinery shall remain outside the scope of Modvat scheme. He, therefore, submits that ther .....

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