TMI Blog1990 (1) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T) (ORAL)]. - This appeal is against the order of the Collector of Customs Central Excise (Appeals), Madras. Brief facts are that the appellants are manufacturing unwrought zinc and in the process of manufacture use aluminium sheets in the electrolysis process. The aluminium sheets after use were discarded and sold as scrap. The appellants availed of MODVAT credit in respect of the Alumi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods were used in relation to the manufacture of zinc. He pleaded that as it is Aluminium sheets are an essential item as in the case of Titanium Metal Anodes required for manufacture of caustic soda lye have been held to be eligible for MODVAT credit vide WRB decision reported in 1989 (41) E.L.T. 424 (Tribunal) in the case of Gujarat Alkalies Chemicals Ltd. v. CCE following the ratio of the Spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inium sheets used for manufacture of unwrought zinc can be considered as an equipment by itself. It is seen that Aluminium sheets are used in the manufacturing process and after use for some time these have to be discarded as waste metal. Framers of the Rule, it is observed, have chosen to exclude certain categories of goods under Rule 57A for the purpose of MODVAT Scheme and the goods excluded ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipment by itself, use of the same has to be taken to be in relation to the manufacture of the specified final product under Rule 57A as in the case of Titanium Metal Anodes in respect of which MODVAT credit has been held to be admissible. It is observed that the term inputs used under Rule 57A has a wider import. Aluminium sheets used being not equipment as such and since these participate in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electricity or any other form of power. In view of the wide amplitude of the words in or in relation to the manufacture of specified finished product under Rule 57A, it can be said in the light of the judgment of the Hon ble Supreme Court that Aluminium sheets are used in relation to the manufacture of the goods which are specified products covered by the Notification issued under Rule 57A of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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