1997 (5) TMI 184

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....espondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. CMC Commutators (P) Ltd., the matter relates to the availment of Modvat credit in respect of the phosphor bronze in which tin content was 10% and phosphor content was 0.60% and the rest was copper. The appellants sought to classify their product called phosphor bronze Heading No. 74.01 of the Tariff and clai....

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.... by the adjudicating authority and the appellate authorities and stated that the view taken by the Collector of Central Excise was correct and no deemed Modvat credit was available to the goods in question. 4. We have carefully considered the matter. We find that the appellants had brought phosphor bronze from outside and had claimed deemed Modvat credit in respect of such phosphor bronze ....

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....e metal was to be classified as an alloy of the metal which predominated by weight over each of the other metals. 5. As in the goods in question, there is no dispute that the copper predominated, it is copper alloy and to be taken as copper. As copper content was predominant, it had to be taken as copper only. 6. The goods in question were phosphor bronze in ingot form. The adjudic....