1995 (1) TMI 194

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.... Shri K.K. Dutta, JDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. -  The appeal by M/s. ASCO Industrial Corporation is against the order in Appeal No. 923 CE/DLH/90, dated 29-10-1990 passed by Collector of Central Excise, New Delhi rejecting the appeal preferred by them against the order in original No. 2/CE/89 passed by Assistant Collector of Central Excise, Rohtak....

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....hat the question was whether X-ray film can be taken as covered by the exclusion clause under the definition of the term `input' under Rule 57A of the Central Excise Rules. He noted that the film was essentially part of the Radiography machine used for testing the sheets of the cylinder itself for any defect. He, therefore, concluded that it is essentially an equipment or appliance used for testin....

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....ustries Limited 1989 (43) E.L.T. 201 (SC) wherein it was held that manufacture or processing of goods should normally encompass the entire process of carried on for converting raw materials into finished goods. Where a particular process is so integrally connected with the ultimate production of goods that but for that process manufacture or processing of goods would be commercially inexpedient, a....

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....ard of Excise & Customs vide Circular No. 21/91-CX. 8, dated 30-5-1991 published in 1991 (54) E.L.T. - T15 = 1991 (35) ECR 92C and reproduced in Cen-Cus Guide to Modvat 1993-94 at Page I/184F according to which Modvat credit on X-ray films used for detecting defects on welded joints is not admissible. A photo copy of the relevant page from the said publication was made available. Shri Datta pleade....