2002 (4) TMI 612

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.... for the Appellant. Shri Thomas George, JDR, for the Respondent. [Order (Oral)]. - These are four appeals involving a common issue and therefore they are taken together and are being disposed of by this common order. Whether the following items are eligible inputs to avail Modvat credit in terms of Rule 57A is an issue to be considered herein. 1.     Connectors fill....

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....clearly mentioned that Grease, Sealant Box, Connector filling compound are very much essential to keep the product fit in working condition. Besides, the party has included the cost of these items while removing the final product viz., connectors. He said that plea of the party has not been properly appreciated while rejecting the claim of the party. 3. Shri Thomas appearing for the Revenu....