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TMI Blog1995 (11) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : P.K. Desai, Member (J)]. - This appeal is filed by the department against the Order-in-Appeal No. GSM-53/89/CCE (RK), dated 3-2-1989 setting aside the Order-in-Original No. 108/Demand/88, dated 20-7-1988 of the Assistant Collector, Central Excise, Rajkot. The issue involved is of denial of Modvat credit on the inputs used in manufacture of Carbon Ink, which in turn is us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt from duty, and when the final product is exempt from duty, the Modvat Credit is not available. In his submission, the approach taken by Collector (Appeals) is not proper. 3. Shri D.R. Ranawat, Company Secretary appearing for the respondents, however, referred to the judgment in M/s. Swadeshi Polytex Ltd. v. Collector of Central Excise - 1989 (44) E.L.T. 794 (SC) and submitted that the int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the single Member of this Bench is based on the decision given by the Supreme Court referred to above. There does not appear any infirmity as to the approach in relation to the interpretation of the Modvat Rules in the order appealed against. No case law has been cited taking a different view. We, therefore. do not find any ground to interfere with the findings arrived at by the Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X
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