1993 (7) TMI 183

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.... Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The eligibility to modvat credit on miniature circuit breakers manufactured by the respondents herein is the issue for determination in the above appeal filed by the Revenue. The respondents are engaged in the manufacture of miniature circuit breakers falling under Sub-heading 8536.90 CETA 1985 and are availing modv....

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....his appeal. 2. We have heard Shri V.C. Bhartiya, learned DR and Shri V. Lakshmikumaran, learned Advocate and carefully considered their submissions. 3. The processes of calibration and testing are carried out in order to make the MCBs a marketable product. The I.S.I. standard 8828-1978 also lays down that the MCB is to be calibrated. The gate passes covering the inputs describe them (as MCBs - 1....