TMI Blog1997 (5) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. In this appeal filed by M/s. CMC Commutators (P) Ltd., the matter relates to the availment of Modvat credit in respect of the phosphor bronze in which tin content was 10% and phosphor content was 0.60% and the rest was copper. The appellants sought to classify their product called phosphor bronze Heading No. 74.01 of the Tariff and claimed deemed Modvat credit. The deemed Modvat credit wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that the view taken by the Collector of Central Excise was correct and no deemed Modvat credit was available to the goods in question. 4. We have carefully considered the matter. We find that the appellants had brought phosphor bronze from outside and had claimed deemed Modvat credit in respect of such phosphor bronze when used in the manufacture of electric motors in terms of the Ministr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by weight over each of the other metals. 5. As in the goods in question, there is no dispute that the copper predominated, it is copper alloy and to be taken as copper. As copper content was predominant, it had to be taken as copper only. 6. The goods in question were phosphor bronze in ingot form. The adjudicating authority had classified such phosphor bronze ingots under Heading No. 74.13 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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