TMI Blog1997 (8) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication and the connected appeal arise from the impugned order holding that the applicants/appellants were not entitled to Modvat credit in respect of certain inputs like plastic film used by them for testing the machines made by them, which constitute their final product. 2. Shri S. Madhavan, learned Chartered Accountant appearing on behalf of the applicants, clearly stated at the outset tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hine for use by their customers for filling various consumer goods in small quantities and in order to test whether the machine has been manufactured properly they had to subject the machine to test to satisfy themselves that the machines have been manufactured properly. Such a test is possible only by testing the machines with plastic film similar to what the customers would be required to use l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess was a necessary step in the course of manufacture of the printing machine. So is the case in the latter appeal which related to automatic cameras in respect of which they had claimed films as an input. 3. Heard Shri V.R. Sethi, learned DR. He supported the impugned order and opposed the plea for stay. 4. In the light of submissions made and the Tribunal decisions cited in support of the st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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