2005 (12) TMI 370

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.... Sanjay Kumar, DR, for the Respondent. [Order]. -  This appeal is directed against the order-in-appeal dated 30-12-2003 wherein the Modvat credit is denied to the appellants. 2. The relevant facts that arise for consideration are that the appellants availed Modvat credit on Hylok Resins, Reaction Indion, Indion, Indian FFIP as capital goods, after filing proper declaration to th....

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.... used for or in processing of ultimate final products of the appellants. In the absence of any such evidence, the Modvat credit is not available to the appellants. Hence Modvat credit on the black and white printer is correctly denied to the appellants and the order-in-appeal to this extent is upheld. 4. In respect of the chemicals and resins declared as capital goods, I find that the appe....

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....Tribunal for the first time and this was not taken before the lower authorities. 5. I find that the proposition of the learned Advocate to consider these  chemicals and resins as inputs needs to be looked into. It is settled law that the chemicals and resins used for softening of water to be used in boiler and distillation units, were considered inputs used in or in relation to the ma....

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....ered as inputs by the Larger Bench, the chemicals and resins in the current case merits the same treatment. 8. The appellants has taken up this point for the first time, it would be in the interest of justice, the adjudicating authority given an opportunity to consider the said proposition, from the evidence, that, are in record and as may be produced by the appellants. 9. The orde....