1996 (9) TMI 267

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....ellant. Shri Jangir Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - These appeals arise out of the orders of the lower authorities denying Modvat credit on various inputs which are discussed serialwise in the following paragraphs with our findings thereon based on the submissions made before us by both the parties. 2. These inputs are declared, as b....

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....ingly order that it be allowed. 2. Copper/Copper scrap :- The department has denied deemed credit under Rule 57G of C.E. Rules on this input. It was fairly submitted before us that out of the amount of deemed credit involved of Rs. 4,692.49, only an amount of Rs. 705.00 can be held to be clearly recognisable as non-duty paid having been obtained from manufacturers enjoying exemption, but t....

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....aken the view agreeing with the appellants that it is not necessary for availing Modvat credit that the input must form part of the final product and also expressing the view that smoothing and going the surfaces forms essential part of manufacture of gate valves. On this basis, he had allowed Modvat credit and having done so, we do not see any reason for the deptt. to deny it in respect of the sa....

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....amendment of the classification of the inputs in their declaration, is not such a serious infirmity as to be fatal to their claim for Modvat credit. We, therefore, order that this be allowed. 5. Fibre Jointing Sheet :- This input is used as washers in their final product after the sheet which is received, is cut to size. This is used for preventing leakages and keeping the pressure tight a....