2006 (1) TMI 500

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..... [Order]. The sole issue in the present appeal of the revenue is as to whether the respondents, who are the manufacturer of calculators falling under heading 8470.00 are entitled to avail Modvat credit in respect of Solar cells and Button cells falling under heading 8506 and used in the manufacture of calculators. 2. The Commissioner (Appeals) vide his impugned order had allowed Modvat .....

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..... e cell can be bought by the customer from an outside source. 4. After hearing both sides, I find that there is a finding by the appellate authority to the effect that value of these cells are included in the assessable value of the calculators. No objection is being raised by the revenue in respect of the inclusion of value. As such, the same have to be treated as inputs for the calculators, thu .....

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