9911796707
TMI Blog2001 (12) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... is against the order of the Collector (Appeals) who had allowed Modvat credit on lacquers used in the manufacture of gramophone records. The Collector (Appeals) has come to the following finding after examining the process of manufacture and use of the entities in dispute. (a) "In my view the lacquers do qualify as an input for the purpose of Modvat credit, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be manufactured have to be held as used in or in relation to the manufacture of the final product." (b) The process of manufacture and case is recorded by the Assistant Collector as follows : ".......... From the manufacturing process explained to me during the Personal Hearing and as furnished along with the reply to Show Cause Notice, I find that the process is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing process of 'Stamper'. It is therefore follows that 'Lacquer' is an essential input used in the manufacture of 'Stampers' ........" 2. The Commissioner on the other hand has taken the following ground in appeal : "A chemically coated Aluminium disc is commonly known as 'LACQUERS'. This disc is further subjected to the process so as to become a 'negative impression' and 'Positiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntity under dispute to be different from that of what commonly understood as dies or tool or an appliance and has come to a logical inference as to why the goods should be considered as inputs relying on decisions. The Revenue in their appeal has not brought out any fresh material which was not considered by the lower authorities. In this view of the matter I find the Revenue's appeal to be bereft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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