9911796707
TMI Blog2002 (4) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) after due examination of the manner in which the inputs are to be used in the manufacture of final product has held that Macscal (and Macperz) are water treatment chemicals used for treating cooling water which is circulated through pipes and the equipment 'heat exchanger' for cooling purposes. He has noted that this treated water pipes and equipment are free from any damage, thereb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treating cooling water which is circulated in the various parts of the machinery and equipment in the factory so as to protect them from any corrosion and increase their durability and smooth functioning of the plant. He has concluded that the chemicals have to be treated as inputs used "in or in relation" to the manufacture of the final product whether directly or indirectly. 2. I have heard ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for preventing corrosion of the machinery and it was found that the items had no connection and relation with the manufacture of the final product. Ld. Counsel submits a copy of the Final Order No. 179/2002, dated 25-2-2002 [2002 (149) E.L.T. 606 (Tribunal)] in the case of CCE v. M/s. SPIC Ltd. 5. I notice that the Tribunal has clearly distinguished the earlier judgment rendered in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
