2001 (10) TMI 112

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..... metal containers'. It utilised Modvat credit of Rs. 1,46,063 on X-Ray films for the period from April 1, 1996 to June 30, 1996 by treating it as an input for the manufacture of the final product. That adjudicating authority allowed the credit. Aggrieved by the order, the department filed an appeal. It was dismissed by the Commissioner (Appeals). A second appeal before the Tribunal met with the sa .....

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..... l input for the manufacture of machinery parts and metal containers. 3. Admittedly the respondent-Corporation is using the X-Ray films and the X-Ray machine to check the joints in the machine parts and containers being manufactured by it. It is by the use of this process that the quality of the product is maintained. The X-Ray films are, thus, an essential input for the final product manufacture .....

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