2002 (4) TMI 612

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der (Oral)]. These are four appeals involving a common issue and therefore they are taken together and are being disposed of by this common order. Whether the following items are eligible inputs to avail Modvat credit in terms of Rule 57A is an issue to be considered herein. 1. Connectors filling compound 2. Sealant Box 3. Application tool for the final product 4. Ado .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... included the cost of these items while removing the final product viz., connectors. He said that plea of the party has not been properly appreciated while rejecting the claim of the party. 3. Shri Thomas appearing for the Revenue drew my attention to the categorical finding by the Commissioner that they are also not accessories as claimed by the appellant . He said that since the above items w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X