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TMI Blog2004 (11) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... n this appeal, the issue relates to the availability of the Modvat credit to the respondents on the rubber gloves under Rule 57-A as input. 2.I have heard both sides. The perusal of file shows that the respondents are engaged in the manufacture of Chewing Gum and other confectionary items falling under Chapter Heading 1704 of the CETA. The Rubber Gloves are being used by their workers while work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Apex Court judgment in the case of Member Board of Revenue v. Phelps Co. P. Ltd. - 1972 (29) STC 101, wherein it was observed that use of the Gloves was essential by the workmen being engaged in the hot jobs or in handling corrosive substance. Another judgment of the Apex Court referred to by the learned counsel is, in the case of J.K. Cotton Spinning Weaving Mills Ltd. v. Sales Tax Officer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expedient. The plea of the appellants that for high quality purposes, the use of the gloves is required by the workmen, otherwise, the chewing gums will not be commercially marketable, is also wholly misconceived. The gloves have no role to play in or in relation to the manufacture of the chewing gums and the same cannot be said to be in any manner, inputs for claiming the Modvat credit under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Act and no issue of availability of Modvat credit to the assessee was involved therein. Moreover, in those cases, the assessees were engaged in the manufacture of Hot jobs and the workmen were required to handle corrosive substances. But, in the instant case, hand gloves cannot be treated as integral part of process of manufacture of the final product by the respondents. Under no circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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