1997 (12) TMI 315

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....ED BY : Shri R.C. Saxena, Advocate, for the Appellants. Shri S.V. Singh, JDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - These appeals arise out of the common impugned order passed by the Commissioner of Central Excise & Customs (Appeals) Ahmedabad captioned above. By that order the Commissioner (Appeals) has disposed of two appeals filed by the assessee/appellan....

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....action. It prevents the blocking of holes of filter media and maintains adequate porosity. Therefore, the Department took the view that it is in the nature of an equipment and hence excluded from the definition of input under Rule 57A of the Central Excise Rules for Modvat purposes. The Commissioner (Appeals) found that dicamol powder does not take in any chemical process in the manufacture of the....

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....rein the Larger Bench has construed the ambit and scope of the expression "used in or in relation to" the manufacture of the final product which occurs in Rule 57A of the Central Excise Rules. The Larger Bench observed that purpose of incorporating the words "in relation to the manufacture" under Rule 57A the purpose is certainly to widen further the scope, ambit and content of "inputs" under the ....