2000 (3) TMI 465

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....vocate, for the Respondents. [Order] - M/s. Jindal Strips Ltd., Raigarh manufacture Iron & Steel products, Machines, Wood and Articles of Wood. 2. The Assistant Commissioner of Central Excise Division, Bilaspur vide his Order-in-Original dated 6-11-90 allowed them the Modvat credit of Rs. 43,058/- under Rule 57Q of the Central Excise Rules, 1944 on the following items : (i) &....

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....stance for the manufacture of final goods. 4. He relied on the ratio of a number of decided cases and came to the finding that both the phrases - 'in the manufacture of' and 'for the manufacturer of' are words of vide amplitude which might have direct or indirect significance depending upon the context. He observed that there was no dispute over the noticee's contention that theirs is an i....

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....4, only goods falling within clauses '(a)' to '(c)' of the Explanation to Rule M57-Q were entitled for Modvat credit under this Rule. It is stated that scope of Rule 57-Q was restrictive and limited during that period. On careful consideration of the submission made before me, I am of the view that the original authority has gone into the function of each and every item in the manufacturing proces....