2001 (12) TMI 720

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....espondent. [Order]. - This appeal is against the order of the Collector (Appeals) who had allowed Modvat credit on lacquers used in the manufacture of gramophone records. The Collector (Appeals) has come to the following finding after examining the process of manufacture and use of the entities in dispute. (a)       "In my view the lacquers do qualify as an i....

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....t which the end product may be difficult to be manufactured have to be held as used in or in relation to the manufacture of the final product." (b)      The process of manufacture and case is recorded by the Assistant Collector as follows : ".......... From the manufacturing process explained to me during the Personal Hearing and as furnished along with the reply to ....

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....Lacquer' is used in the initial phase of the manufacturing process of 'Stamper'. It is therefore follows that 'Lacquer' is an essential input used in the manufacture of 'Stampers' ........" 2. The Commissioner on the other hand has taken the following ground in appeal : "A chemically coated Aluminium disc is commonly known as 'LACQUERS'. This disc is further subjected to the process so ....