1992 (7) TMI 178

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.... [Order per: P.K. Kapoor, Member (T)]. -  Reference Application has been filed against the Order No. A/76 and 77/92-NRB, dated 31-1-1992 passed by the North Regional Bench of the Tribunal in Appeal No. E/1927 & 1928/91-NRB. 2. The question that arose for decision in the appeal was whether "Silicon Spray" used for facilitating the detachment of components from the mould during the prod....

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....vat in terms of the 'Explanation' to the Notification 217/86. Being aggrieved by the Order passed by the Bench the Collector in the reference application has contended that 'Silicon Spray' would be excluded from the purview of MODVAT in terms of Explanation to Rule 57-A since being an item which is used for facilitating the release of the mould it has to be deemed as akin to a tool or appliance us....