Home Case Index All Cases Central Excise Central Excise + Commissioner Central Excise - 1992 (4) TMI Commissioner This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (4) TMI 147 - BEFORE THE COLLECTOR OF CENTRAL EXCISE & CUSTOMS (Extract: .......ls, cannot be considered as input for the manufacture of finished product. Hence not eligible for modvat credit. Now Steel Shots are used for cleaning the surface and are therefore used as a tool. They therefore, get identified with tools/appliances and are hit by the exclusion clause to Rule 57A. The appeal has no merits and is therefore rejected.
|