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TMI Blog1997 (6) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... m other items, the following items are used. (i) Tungsten Coil (ii) Hydro Chloric Acid and Hydro Floric Acid (iii) Caustic Soda 4. The A.C. denied the Modvat credit on the above mentioned items and the appellants went into appeal before the Collector (Appeals). The case was remanded back to the A.C. for want of show cause notice. Accordingly, the A.C. issued a show cause notice to the appellants and finally denied the Modvat credit on the above items. Aggrieved against the said order, the appellants again preferred an appeal before the Collector (Appeals) who modified the orders of the A.C. He allowed Modvat credit on H.C.A. and H.F.A. but upheld the orders of A.C. so far as eligibility of Modvat credit on Tungsten C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... picture tube and it spreads the aluminium slug in the inner surface of glass shell. Without this coating process, the glass shell cannot move for further processes. The coil becomes scrap after few uses and it has got no value at that time. The classification heading of Tungsten Coil 8101.00 itself shows that even the Tariff does not categorise such an item under the heading for machines, machineries, mechanical appliances or electrical equipments. However, there are a number of decisions of CEGAT which upheld that similar type of goods are eligible to be treated as input. Some of them are as under :- 1. Allied Electronics and Magnetics Ltd. v. CCE - 1992 (62) E.L.T. 129 2. La-Bel Laminater v. CCE - 1991 (56) E.L.T. 757 3.&emsp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arium Nitrate and these must be free of ions. To remove these ions, they use De-ionised water and de-ionised water they obtained from caustic soda. Therefore, the caustic soda is used to remove/wash the ions which are present in the inputs potassium silicate and barium nitrate. The caustic soda is not used in or in relation to the manufacture of picture tube." 8. He emphasised that in view of the above position, the Collector was justified in passing the impugned order. 9. I have considered the above submissions. I observe that there is no dispute on facts; and caustic soda is used for working glass shells and also for making de-ionised water which in turn is used for making solution of potassium silicate and barium nitrate whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same is true of the development of special techniques for evaporation of alloys. Again the reference to the construction and use of vapour source is too general to be of any direct relevance. The same observation can be made with regard to the properties of refractory metals and the fact that their utility is limited to evaporants which can be affixed to the source. Again the fact that tungsten is very brittle and breaks at room temperature does not help us in any manner and the same again is true of reference to electrical connection to wire and foil sources. We are also not concerned with oil sealed rotary pumps in any manner. Therefore the portion of the literature pointed out does not help us. However, the fact remains that the proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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