1997 (9) TMI 314

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.... for the Respondents. [Order per : V.P. Gulati, Vice President.]. -  The issue in the appeal relates to the grant of modvat credit in respect of certain inputs which are used in relation to the manufacture of the notified finished product. 2.  The learned consultant for the appellants has pleaded that the present claim for modvat credit is in respect of the following three items....

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....ng is obtained. After preparation of the surface as mentioned above the mandris mounted with ring is dipped into the chrome plated bath for chrome plating. If the surface is not finished as specified the chrome plating will not be of good quality as the adhesion of chrome to the basic metal will not be good and it will peal off. Plating thickness will not be uniform. It is a refractory po....

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....out and the front cover of the Centrifugal casting mould to avoid metal sticking. TECHNICAL WRITE-UP ON "FERRO PHOSPHOROUS" It is one of the raw-materials used along with other alloying elements in the manufacture of C.I. Rings. Ferro-phosphorous is controlled between 0.4% to 0.6% by weight during casting. It regulates the content of phosphorous in C.I. It helps in maintaining the fluidity o....

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....considered the pleas made by both the sides. Going by the write-up and inasmuch as the position as given in the write-up is not contradicted, it is seen that use of Iva Plast and Aluminium Oxide is during the process of the manufacture of the finished product at different stages of manufacture and the use of the same is a technical necessity. We, therefore, in the circumstances hold that the benef....