2007 (11) TMI 195

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..... ated 17-10-2006. 2. Considered the submissions made by both sides and perused the records. 3. The issue involved in this case is regarding the eligibility of the appellant for Modvat credit on the High Tensile Steel Straps, which were used by them for lashing the fully packed coils loaded in the containers for prevention of rotational movement of the coils during the course of transportation. It .....

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..... long with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final product or for any other purpose, within the factory of production.". 5. It can be seen from the above reproduced definition of inputs, it encompass all the goods but for exception of diesel oil or petrol and includes any it .....

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..... hat steel straps cannot be considered as packing material is incorrect and the finding that the transportation stage, manufacturing is complete is not in consonance with the law. In the facts and circumstances of this case, steel straps were used for securing the goods despatched for export can be considered as packing material and will be covered under the category of "inputs". 7. Accordingly, I .....

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