TMI Blog1999 (12) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... eal against the Order-in-Appeal No. 142/97, dated 9-10-1997 by which he has allowed the Modvat credit in respect of (i) padestrian staker wherein it was seen that it was used for lifting jumbo rolls from the cold storage to the slitting area within the factory and has been held to be used in or in relation to the manufacture of the final product and hence as capital goods the Modvat credit has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rger, which is not appealed by the assessee. In respect of Surface Grinder it has been found to be used for grinding the blades of the slitting machine which cut the films to size. It has been noted that it was actually for the maintenance and sharpening of the blades and has been held to be not capital goods. On this also the respondent has not challenged. In respect of the first three items, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in 1994 (55) E.L.T. 444 has held that any process which involves handling of raw material should be considered as a process in or in relation to manufacture of final product as laid down by the Hon'ble Apex Court in the judgement. Therefore, applying the ratio it has to be held that material handling equipment in the present case was indisputedly used for handling the raw materials and hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent facts and on different aspect of the matter. 4. On a careful consideration of these submissions and on a perusal of the order impugned, I notice that there is no dispute with regard to the item being used as handling equipment for handling the raw materials during the process of manufacture. In light of the Hon'ble Apex Court judgement in the case of Rajasthan State Chemical Works any proces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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