2004 (4) TMI 438

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....is no more res integra inasmuch as Tribunal has held that items used for cleaning purposes are eligible for Modvat credit. He has in this connection referred to the decision of this Tribunal in Triveni Engg. Industries Ltd. v. C.C.E., Meerut - 1999 (105) E.L.T. 427 (T) wherein the Tribunal held that soda ash and caustic soda used for cleaning of various machinery in manufacture of sugar are eligible for Modvat credit under Rule 57A, the decision of the Tribunal in the case of Rajasthan State Banganagar Sugar Mills v. C.C.E., Jaipur - 1999 (111) E.L.T. 652 wherein the Tribunal held that caustic soda flakes used for descaling of brass tubes are admissible for Modvat credit and decision of the Tribunal in the case of U.P. State Sugar Corporati....

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....nufacture" in Rule 57A to widen and expand the scope, meaning and content of the expression "inputs". Where the language is clear and unambiguous, full effect must normally be given to such language. By no interpretive process, the deliberate design of the Rule-making authority can be frustrated nor words and expressions disregarded as otiose. The wide impact of the expression "used in relation to the manufacture" must be allowed its natural play. Raw materials (as commonly understood) are used in the mainstream of entire process of converting raw materials into finished products or any other process integrally connected with the ultimate production of finished products. What then is the purpose of incorporating the words "in relation to th....

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....cutta. It would be an act of Judicial indiscipline and impropriety not to follow the only decision of a High Court on this aspect as suggested by the Western Regional Bench in the order of reference reported in 1993 (68) E.L.T. 452. The contention of the assessee is supported by the decision of a Larger Bench of the Tribunal in Joy Foam Pvt. Ltd. v. C.C.E., Madras - 1996 (83) E.L.T. 72 (T) = 1996 (63) ECR 630 (Tribunal), SRB holding that grease proof paper used in machine for manufacture of foam products is an eligible "input" under Rule 57A of the Rules. 18. (i) Felt, Phospher Bronze, stainless steel wire mesh, lin cloth, Dandy cloth etc. Pulp with excess water comes from the pulp making machine to the paper making machine. Pulp is....

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....ector of Central Excise - 1990 (48) E.L.T. 283 (Tribunal) SRB, Travancore Cochin Chemicals Ltd. v. Collector of Central Excise - 1990 (50) E.L.T. 172 (Tribunal) SRB, Collector of Central Excise v. Standard Alkali - 1992 (59) E.L.T. 127 (Tribunal), Straw Products Ltd. v. Collector of Central Excise & Customs - 1992 (59) E.L.T. 572 (Tribunal) ERB, Collector of Central Excise v. Emami Paper Mills Ltd. - 1992 (61) E.L.T. 489 (Tribunal) ERB and Collector of Central Excise v. Bihar Caustic and Chemicals Ltd. - 1994 (72) E.L.T. 739 (Tribunal) ERB are correctly decided. (ii) Copper Wire : In one of the appeals, the goods stated to be "inputs" is copper wire used in the manufacture of metal containers. The appellant who manufactures metal cont....