1999 (10) TMI 319

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....dents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the admissibility of air-conditioners and the furnace oil to the benefit of Modvat credit when the air-conditioners were received prior to 16-3-1995 and when the furnace oil was used to heat the syrup of PP medicines and to sterilise the empty ampules of injections. The Commissioner of Ce....

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....ing through the facts on record, we consider that the matter could be disposed of in the absence of the respondents, and we proceed to deal with the matter on merits after hearing Shri Mewa Singh, SDR. 3.  We find that the air-conditioners were received prior to 16-3-1995 and the respondents were engaged in the manufacture of Patent or Proprietary Medicines. The Commissioner of Central Exc....

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....e processes which are preparatory in nature and anterior to the start of the manufacturing stream of the finished product but which have to be essentially carried out before the actual manufacturing process of the goods can start or these may be related to the preparing of the material which have ultimately to go into the manufacturing stream or in preparing of certain materials which directly or ....