TMI Blog1997 (12) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... within the meaning of the rule and hence demand cannot be taken. Credit was taken on these inputs in January and February, 1995 in E/636/97 and December, 1995 in Appeal E/947/97. 2. Representative of the appellant explained that Hytherm 500 is used in thermopack which is used in machine or apparatus in which degreasing solution is heated. The degreasing solution is required to remove impurities on the surface of the cold rolled steel strips after they are rolled. He explained that degreasing solution could not be put to proper use unless it was raised to the required degree of temperature and that without the use of Hytherm 500 oil, this cannot be achieved. The Hytherm oil is required in order to remove the impurities from the cold rolle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd which were in turn to use casting metal would be inputs used in or in relation to manufacture of castings. The Bench said : The words in relation to the manufacture" are intended to set at rest all doubts. Where raw material is actually used in the main stream of manufacture of final product, that is, actually used in the physical or chemical process of manufacture, it is certainly an input used in the manufacture of final product. The doubt may arise only in regard to use of some articles not in the main stream of manufacturing process but in another stream of manufacturing something which is to be used for rendering final product marketable or used otherwise in assisting the process of manufacture. Such doubt is set at rest by use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the machines and were not essential for their operation and therefore they are not an input; relying on the decision of the Tribunal (sic.) v. CCE - 1996 (87) E.L.T. 522, in addition to the objection raised to the other goods that they are not inputs since they are not directly required to manufacture a finished product. This argument does not appear to be decision so far as lubricating oil is concerned. It does not require scientific data to support the statement that lubricants are essential in order to ensure that working of Tractor machinery observe the friction created by contact between the working surfaces of the machine would soon bring it to a halt. The goods are therefore inputs and once again do not fall within the excluded cat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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