1997 (7) TMI 289

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondents. [Order per : G.R. Sharma, Member (T)]. - The facts of the case briefly stated are that the appellants are engaged in the manufacture of torches and miniature bulbs. Part of the miniature bulbs manufactured is captively consumed for manufacture of torches. Some of the miniature bulbs are manufactured by job workers on job work basis. Miniature bulbs captively consumed are intermediat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in whole or part; and (b) specified as inputs or as final product under Notification issued under Rule 57A." The lower authorities denied Modvat credit on the inputs of miniature bulbs on the ground that miniature bulb is the final product and the same is exempted from duty and, therefore, hit by provisions of Rule 57C. On appeal the ld. Collector (Appeals) upheld the decision of the ld. Assista....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cture the intermediate product came into existence and the intermediate product so coming into existence happens to be exempted then no credit of duty taken on inputs for the manufacture of such intermediate product shall be denied or varied if the intermediate product is further used in the manufacture of the final product. The ld. C.A. submits that their case squarely falls within the stipulatio....