1996 (11) TMI 156

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....i J. Singh, JDR, for the Respondents. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the order-in-appeal No. 360/C.E. Mrt/93 passed by the Commissioner (Appeals) Customs and Central Excise, Ghaziabad. In the impugned order the Commissioner (Appeals) held that Modvat credit on Triethylene Glycol (TEG) is not admissible to the appellants as it is not bein....

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....h are used for filtering the liquid polymer and not as an input used in or in relation to manufacture of final product and also imposed penalty of Rs. 1,000/-. The appellant filed the appeal and the appeal was also dismissed. 3. Ld. Counsel appearing on behalf of the appellant submitted that in terms of Rule 57A of the Central Excise Rules, 1944, Modvat credit of specified duty would be av....

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....have been used in the maintenance of said plant and machinery has not been excluded. Therefore even assuming that filters are plant and machinery the test to be seen is whether the inputs, i.e. TEG can be said to have been used in or in relation to manufacture of final product. The ld. Counsel relied upon the decision of the Hon'ble Supreme Court in J.K. Cotton Spinning & Weaving Co. Ltd. v. STO r....

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.... of Board clarification and Trade Notices have been issued and one of such trade notice appears in at page 54/C to 56-C 91 ECR Volume 35. According to its list many chemicals have been listed as not coming under the scope of eligible inputs. However TEG has not been specified in the list of ineligible input as mentioned in the Trade Notices. In view of this submission, he prays that the appeal may....