1996 (3) TMI 271

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....ri J. Singh, JDR, for the Respondents. [Order]. - The issue for decision in the appeals is the eligiblity to modvat credit of various items. The appellant is one and the issue is common. These four appeals are therfore being disposed by this order. 2. Departmental representative adopts the reasoning in this impugned order. 3. I have heard both sides. I shall deal with each of....

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....tion with the paint, and therefore forms part of the final product has to be considered on merits alongwith other claims made by the appellant regarding the use. I, therefore set aside the finding in this regard decided by the Collector, and direct that the matter be adjudicated afresh after considering evidence regarding the use of commodity which the appellant might have produced within two mont....

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.... its value is assessable in the motor vehicle and I am of the view that it is to be treated as input. I therefore set aside the order with regard to this claim and allow the claim appeal. 8. Spot Welding electrodes. These electrodes are used for spot welding. This is briefly, a process in which electricity is pass through electrodes and converted into heat by the resistance provided by the....

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....o are availing benefit of Notification No. 176 has not been produced. 11. The advocate agreed in order to settle the issue beyond doubt, such certificate will be produced now. On such certificate being produced, the credit may be allowed within three months of the order. In the event, these are not produced impugned order will stand. 12. Credit taken on photo copy of Gate pass. I a....