1995 (10) TMI 120

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....cate, for the Respondents. [Order]. - The Reference application has been moved by the Collector in this respect of this Bench order No. 993/994/94/WRB, dated 30-5-1994. The issue which was considered in the appeal before the Tribunal was, whether `crucible' which was used for melting zinc for manufacture of zinc dust would be eligible for Modvat credit under Rule 57A of the Central Excise Ru....

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....e is an equipment. Hence, the Tribunal has erred in holding that what is obvious need not be declared and hence set aside the demand on the ground of time bar. It is not expected on the Departmental officers to know all the detailed process of manufacture and to  comprehend on the basis of the declaration, whether it is a component of the final product or a component of the machinery or an eq....

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....n the prescribed proforma. They have declared the final product as zinc dust/powder flakes. They have declared the following inputs : (i) Unwrought zinc in any form including blocks, plates, ingots etc. - raw material (ii) Zinc waste/scrap - raw material (iii) Crucibles - component (iv) Tanks, casks, drums, cans, container boxes etc. - packing material. (v) ....

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....inal product is zinc dust/powder flakes, even a lay person not endowed with any technical knowledge, but knowing the meaning of the word `crucibles', could not envisage that crucibles would be forming a component part of zinc dust or powder or flakes. I am unable to pursuade myself to accept that the Departmental officers of the rank of the Asstt. Collector or Supdt. could be ignorant of the meani....