1997 (5) TMI 283

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..... [Order]. - This is an appeal by the Department against the Order-in-Appeal dated 7th January, 1997 passed by Commissioner of Central Excise (Appeals), Calcutta. 2. Briefly stated, facts of the case are as follows :- 3. The respondent, M/s. Nicco Corporation Ltd. got an order from M/s. Singareni Collieries Co. Ltd. (Government of India Interprise) for supply of 4 core cable ....

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....grounds of appeal as mentioned in their appeal memo and specifically laid stressed on ground B to F. In support of Revenue, he submits that the coupler is not actually used in or in relation to the manufacturer of wire and cable and is not a necessary input for completion of the same. He further submits that the couplers are sent separately along with cable in terms of their customer's requirement....

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....rt of his submissions that only those goods which are indispensable for the emmergence of the final products and which are extricably linked with the production stream of the end product up to the stage of its emmergence have to be considered as having been used in or in relation to the manufacturer of the final product. From this, he concludes that as the couplers are not necessary for the manufa....

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....owed the Modvat credit on the coupler by holding the same to be an input of the final product by observing that these are used as outfit to keep one cable attached with another and as such are required to make the final product marketable. The respondents have also referred to Order No. A-238/Cal/97, dated 3-3-1997 passed by this Tribunal in their own case rejecting the appeal filed by the Departm....