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2002 (2) TMI 1146
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....e Respondent. [Order]. - The Revenue is aggrieved with the Order-in-Appeal No. 62/2000 (M-I), dt. 2-5-2000 by which the Commissioner (Appeals) has held that the items Macscal/Macperz are inputs and credit can be taken thereon and therefore the order of the Assistant Commissioner to confirm the demand of Rs. 2,736/- is not as per law. The findings recorded by him in paras 4 to 6 are ext....
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....ub-standard goods. They have therefore prayed for grant of credit for these two items. They also relied on the following case laws :- (a) J.K. Synthetics v. CCE - 1996 (85) E.L.T. 286 (T) (b) ICI Ltd. v. CCE, Bombay-III - 1995 (78) E.L.T. 695 (T) (c) Shree Synthetics Ltd. v. CCE, Indore - 1998 (100) E.L.T. 351 (T) (d) Gangeshwar Ltd. - 1998 (99) E.L.T. 551 (T-NRB) They h....
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....y and whether contained in the final product or not. Thus, the term 'inputs' has a wider scope. From the function of water treatment chemicals given by the appellants as above, it is clear that the chemicals are used for treating cooling water which is circulated in the various parts of the machinery and equipment in the factory so as to protect them from any corrosion and increase their durabilit....
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....ly helps in prevention of corrosion of the machinery and not in the generation of steam or in the maintaining of the temperature of the steam as was held by the Tribunal in the case of Synthetics and Chemicals Ltd. v. CCE, Allahabad reported in 1996 (84) E.L.T. 288 (T) wherein Hegatreat and Hegafilm were used as a corrosion inhibitor in cooling water system and in steam generation system was denie....