1990 (12) TMI 247

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts. [Order per: K. Sankararaman, Member (T)]. -  M/s. Cans & Closures Ltd. have filed this appeal aggrieved with the Order-in-Appeal dated 26-2-1990 passed by the Collector of Central Excise (Appeals), Calcutta whereby he set aside the Order-in-Original dated 4-2-1989 passed by the Assistant Collector of Central Excise, Rishra Division, allowing the appeal filed by the Assistant Collec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s) erred in holding that the cleaning compound merely cleaned the raw material and did not emerge in the manufacture of any final product and that the coating reducers and other reducers which are used to reduce the specific gravity of some products or as a diluent and are not used in the manufacture of any finished final product. The cleaning of the raw material is an essential process in the man....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ad not been considered by him on the ground that these did not relate to Modvat matters but relate to the earlier provisions. Shri Saha contended that these decisions were relevant for Modvat cases also as the scope of the said benefit was wider than the other schemes like proforma credit under Rule 56A or Notification 201/79. Even under these schemes, the decisions cited by them clearly provided ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Excise (Appeals) So long as any duty paid goods under Tariff Item 68 have been used for the manufacture of a finished product regardless whether the input constitute a component part of the finished product or not, a manufacturer shall be entitled to the benefit of Notification 178/77. (3)     1985 (21) E.L.T. 285 (CEGAT SRB) - Ferro Alloys Corporation Ltd. v. Collecto....