1994 (11) TMI 215

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri M.K. Jain, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - M/s. Monica Electronics Ltd., New Delhi had availed modvat credit of Central Exicse duty on picture tubes which is an input used for the manufacture of television sets. In the course of the visit by the Central Excise Officers it was found that the company had taken such credit of 305 picture tubes which w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sing during the course of manufacture of final products. Therefore, in terms of sub-rule of Rule 157(d), a credit was correctly taken and could not be denied. He relied upon a decision of this Tribunal in Collector of Central Excise, Chandigarh v. Ludhiana Bottling Company [1992 (59) E.L.T. 327 (Tri.) = 1992 (19) E.T.R. 228]. 2. Shri M.K. Jain, learned SDR adopted the reasoning of the Addi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ear : "The appellant issued the picture tubes to the production floor for the manufacture of TV's. Some of these picture tubes got spoiled by way of either breakage of the tubes, or scratches on the shell or other defects which rendered picture tubes unpreparable." The issue of components to the shop floor is a stage anterior to the component actually going into the stream of manufacture. Mere iss....