1996 (4) TMI 254

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....r the Respondent. [Order]. -  Though this day, appeal was listed for admission only, after hearing both the sides, I find that the issue has recurring implication and hence calls for admission. Both sides were allowed to argue the appeal itself and the appeal was taken up for disposal. In the impugned orders of the lower authorities, they denied Modvat benefit under Rule 57Q in respect ....

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....omponents by themselves. They cannot also be construed to be accessories. He therefore justified the orders of the lower authorities. 3. I find that these contentions are not acceptable for the following reasons. Both these items are admittedly necessary for producing the components. Components themselves cannot be directly placed in the oven or on the oil bath. They have to be placed in t....