2000 (7) TMI 517

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... J.M. George, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant was at the relevant time manufacturer of aluminium and copper wire. It availed of Modvat credit procedure. In the declaration filed by it Rule 57G, it had included as an input kraft insulating paper classifiable under Heading 4811.31 of the Tariff. The department found that appellant took cre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ailed on the kraft insulating formers would have to be upheld on merits. The appellant's contention is that the formers are nothing other than kraft insulted papers. One of the meanings of word "former" in the Shorter Oxford Dictionary is "1. Electr - a frame or core upon which coil is wound. 2. A tool mould, or other device used to form shape or form". On the face of it, the formers received by t....