1996 (8) TMI 222

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....hri Satnam Singh, SDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - The appellants are aggrieved by the order dated 28-6-1991 passed by the Commissioner of Central Excise (Appeals), Indore by which the Commissioner (Appeals) has upheld the order of the Assistant Commissioner of Central Excise, Bhopal confirming the demand of Rs. 9,64,683.38 and imposing penalty of Rs.....

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....dvat credit in respect of resins is concerned, it is seen that PP resins is used for the manufacture of plain film which is also declared according to the original declaration in which the PP resins has been declared as inputs. In March, 1987 declaration, the appellants had declared metallised film and plain film as final product. The departmental objection is that since there is no declaration of....

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....le for exemption for such captive use hence product will come under Notification No. 217/86. Having said so, the objection has still been taken that in the absence of specific declaration of PP resins as an input for metallised film, the differential duty for the interim period between October, 1987 and March, 1989 has to be paid. This view would appear to be a technical and narrow view to take ha....

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....thus clearly in the nature of tools and equipments and have rightly been denied Modvat credit, invoking the explanation of Rule 57A. The same however, cannot be said of the material masking band. It is made from thick polymide film coated with teflon. On heating the aluminium vapours are deposited on this belt shape band which is brought into the contact with chilled BOPP film. The material in que....