2000 (1) TMI 423

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....Shri Anthony Mathiar, Manager, Excise, for the Respondents. [Order]. -  The departrnent has preferred these appeals against the above captioned impugned order dated 24-5-1994 praying for setting aside the same. The facts of the case are that the respondents are engaged in the manufacture of investment castings of different varieties falling under Chapters 73, 84 to 87 of the Central Exc....

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.....58, proposing to disallow the Modvat credit on the ground that the inputs are used for the manufacture of sand mould, patterns and not for final products, namely investment castings of different varieties. The inputs are used for making patterns/binder for shell mould/mould and are not used in the manufacture of final products. The mould/pattern are in the nature of equipments and are not direct ....

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....wherein it is held that sand moulds being used in relation to manufacture of the final product, Modvat credit admissible in respect of duty paid on chemicals or resin used in the preparation of sand moulds in the process of manufacturing final product, steel, castings. (Vide paras 14 & 16). On going through this decision it is seen that this case squarely covers the present case in hand in view of....

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.... is to be used for rendering final product marketable or used otherwise in assisting the process of manufacture. Such doubt is set at rest by use of the words "used in relation to the manufacture". It is true that sand mould is not a raw material actually used in the manufacturing process of final product in the sense that when mixed with some other articles it would produce the final product. San....