1997 (4) TMI 280

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..... Talajia, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for decision in this appeal is whether aluminium oxide grit used by the appellant in the manufacture of printing plates is an input, and Modvat credit can be taken of the duty paid on the aluminium oxide. 2. Advocate for the appellant explained the manufacturing process involving the use....

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.... is to achieve this roughness that the plates are treated with aluminium oxide grits. Therefore, he contends, the grit is not in the nature of a tool and the Collector (Appeals) conclusion in this regard is incorrect. It is more in the nature of a medium on which the tool i.e. the brushes act. Therefore, he says that the product does not fall within the excluded category of inputs contained in Exp....

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....r over the plates will not result in roughening the surfaces of the plates. Something more is required in order to ensure friction between grits and plates. This is achieved by brushing the plates upon which there is a layer of grits with the disc brushes. If anything has to be considered as a tool in the process, it would be the brushes. The slurry containing the grits would be more in the nature....