2001 (10) TMI 949

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..... [Order per : Gowri Shankar, Member (T)]. The appellant manufactures in its factory dry flux, copper and nickel mild wires and welding electrodes. It cleared some part of the wires and dry flux to 100% export oriented unit, which utilise them in the manufacture of electrodes most of which it exported. The appellant utilised the Modvat credit that it took of the duty paid on the inputs used in .....

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..... used in the manufacture of final products cleared to 100% export oriented unit to be used towards payment of duty on similar final products, it would not be available to the manufacturer because what it cleared to the 100% export oriented unit were not final product for the intermediate product or processed in. 3. We are not able to see the relevance of the Tribunal s decision in Asian Paints (I .....

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