2001 (6) TMI 611

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....Advocate, for the Respondent. [Order]. -  This is an appeal filed by the Revenue against the Order-in-Appeal No. 1112-CE/DLH/2000, dated 29-12-2000 passed by the Commissioner (Appeals), Central Excise, New Delhi. The period in dispute is from October 1998 to December 1998 and the amount of duty demanded is Rs. 35,282/-. The issue involved in the case relates to denying the Modvat credit....

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....ailing facility of Modvat credit in respect of the inputs used in the manufacture of their final goods as per the provisions of Rule 57A. On 11-3-1997, the respondents have filed declaration under Rule 57G read with Rule 57A declaring "Low tack protection tape" falling under sub-heading 3919.00 as their inputs to be used for the manufacture of final products. On inquiry the respondents vide their ....

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....l and decorative laminates and the films are used in the manufacture of final products. Therefore in both the aforesaid situations, BOPP films cannot be treated as inputs and Modvat credit cannot be allowed. In reply to the show cause notice, the respondents have filed their written submissions wherein they have stated that their low tack protection tape is used to cover the surface and outer part....

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....unds of appeal. Learned Advocate appearing on behalf of the respondents has inter alia contended that the Department has wrongly relied on the trade notices issued by the Bombay Commissionerate. He has contended that if not operative in the course of manufacture, it is so integrally connected with the further operations which result in emergence of manufacture of goods and such operation is carrie....