1996 (3) TMI 254

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....and, JDR, for the Respondent. [Order]. - These two appeals involve a common issue regarding the eligibility to Modvat credit on Triethylene Glycol used by the appellants in the manufacture of polyester staple fibre/polyester yarn. They were heard together when common arguments were advanced by the respective counsels of both the sides. This common order disposes of both the appeals. 2.&em....

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....ppeals wherein their plea on this very issue had been accepted by the Tribunal and have been heard recently and order was dictated in the Court. The appeals are registered as 165/93 and 166/93. He pleaded that on the basis of such decision the present appeals may also be allowed. 3. Shri Nanak Chand, learned DR opposed the arguments advanced by the learned Counsel and pleaded that the impu....

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....of the final product. While holding that Triethylene Glycol is more specifically used as a part of cleaning equipment than as an input in the actual manufacture of the final product, the criterion of use in relation to the manufacture has not been properly considered. The actual scope of the said expression came up for decision before the larger Bench of the Tribunal in Shri Ramakrishna Steel Indu....

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....process but in another stream of manufacturing something which is to be used for rendering final product marketable or used otherwise in assisting the process of manufacture. Such doubt is set at rest by use of the words `used in relation to the manufacture'. It is ture that sand mould is not a raw material actually used in the manufacturing process of final product in the sense that when mixed wi....