1997 (4) TMI 205

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....[Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the issue for our consideration is the eligibility of the components of the video cassette to the Modvat credit when used in the manufacture of blank video cassette. In Para 4 of his order, the Collector of Central Excise, Calcutta had held as under :- 4. I have considered the matter and I am convinced that the appel....

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....e to nil rate of duty, Modvat credit in respect of duty paid on inputs is correctly available. The appellants are also correct when they state that their final products are incorrectly taken by the department as machine, for, by no stretch of imagination `Blank Video Cassette' could be held to be a machine. That being the case, denial of Modvat credit on the above grounds has no sanction in law an....