1996 (2) TMI 260

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....ant. Shri P. Das, SDR, for the Respondent. [Order] -  The issue in appeal No. E/166/93 is the eligibility to Modvat credit of trichloro ethylene. The issue in the other three appeals is the eligibility to Modvat credit on silicon spray. Both items are used by the respondent by M/s. J.K. Synthetics. These appeals are being disposed of by a common order. 2. Shri Sanjay Grover, ....

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....f Central Excise - 1993 (66) E.L.T. 594 and the decision of this Tribunal in Steriware Pvt. Ltd. v. Collector of Central Excise - 1992 (60) E.L.T. 509. 3A. The Departmental Representative says that the trichloro ethylene is used only for the maintenance of an equipment within the factory, and therefore cannot be considered to be an input or in relation to manufacture of finished product. H....