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TMI Blog2001 (6) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue against the Order-in-Appeal No. 1112-CE/DLH/2000, dated 29-12-2000 passed by the Commissioner (Appeals), Central Excise, New Delhi. The period in dispute is from October 1998 to December 1998 and the amount of duty demanded is Rs. 35,282/-. The issue involved in the case relates to denying the Modvat credit of Rs. 35,282/- availed on low tack protection tape as inputs on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of their final goods as per the provisions of Rule 57A. On 11-3-1997, the respondents have filed declaration under Rule 57G read with Rule 57A declaring Low tack protection tape falling under sub-heading 3919.00 as their inputs to be used for the manufacture of final products. On inquiry the respondents vide their letter dated 30-9-1997 explained the use of protection tape as the purpose is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts. Therefore in both the aforesaid situations, BOPP films cannot be treated as inputs and Modvat credit cannot be allowed. In reply to the show cause notice, the respondents have filed their written submissions wherein they have stated that their low tack protection tape is used to cover the surface and outer parts of the speaker boxes to protect it from cut and defects during the course of man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended that the Department has wrongly relied on the trade notices issued by the Bombay Commissionerate. He has contended that if not operative in the course of manufacture, it is so integrally connected with the further operations which result in emergence of manufacture of goods and such operation is carried out with the aid of power, the process in or in relation to the manufacture must be ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of the final product in the factory, the Modvat is not to be denied on it. He also contended that the Trade Notices are not binding on the assessing authority as per the Supreme Court decision in the case of Kirloskar Oil Engg. v. Union of India reported in 1995 (77) E.L.T. 479 (S.C.). Besides, he has also referred to many cases of Tribunal which I have carefully gone into. 4. I do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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