1996 (6) TMI 269

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....di, DR, for the Respondents. [Order per : V.P. Gulati, Member (T)]. - The issue in the appeal relates to grant of Modvat credit in respect of the following inputs :- (i) Hylam sheets (ii) Aluminium clad laminates (iii) Silver halide film (iv) Aluminium slurry (v) Diamond paste In regard to Item Nos. (iii) & (iv), the learned representative is not pr....

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....ow :- (i) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products. We observe that the items which stand excluded from the purview of the term input from Modvat purposes have to be such as are used for producing or processi....

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....t the items excluded have to perform specified functions as set out in the explanation as above before the same can be taken to be excluded from the purview of the term `inputs' as set out in Rule 57A of the Modvat Rules. In the present case as seen from the facts placed before us the hylam sheets do not perform any one of the functions as set out in the explanation which would disqualify these fo....

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....e benefit of the same should be allowed. 6. Heard the learned DR. 7. We observe that these films are stated to be capable of repetitive use. However, in similar circumstances, where the release paper in the case of manufacture of the ........ where the paper is capable of repetitive use we have allowed the benefit of Modvat credit. Here the use of the film is a technical necessity ....