1996 (12) TMI 232

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....[Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Revenue against the Order-in-Appeal No. 176/93, dated 23-3-1993 passed by the Collector (Appeals), Ghaziabad. The issue relates to Modvat credit. Whether mould cleaning compound is eligible for Modvat credit or not is an issue to be considered in the instant case. While reiterating the grounds of appeal, Shri Jangir Sin....

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....d that the Assistant Collector in his findings has also held that mould cleaning compound is used to improve the quality of the product. Nevertheless, the Assistant Collector has come to the conclusion that the input is not used in or in relation to the manufacturing of final product. The Collector observed that the findings of the Assistant Collector is contradictory in nature. Relying upon the d....