TaxTMI 
TaxTMI 
2015 (9) TMI 932
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....d in the manufacture of Aluminium and Products thereof or are used as part of plant and machinery for production of Aluminium and Products thereof, can be considered as "inputs" eligible for MODVAT credits under Rule 57A of the Central Excise Rules, 1944 (hereinafter referred to as "Rules, 1944")?" 3. The period of dispute is July' 1989 to January' 1991. The Assessee M/S Hindalco Industries Limited is engaged in manufacture of aluminium and other connected products. Its final products are liable to Central Excise duty under Chapter 76 of Schedule to Central Excise Tariff Act, 1985 (hereinafter referred to as "CET Act, 1985"). The Assessee claimed MODVET credit in respect to Synthetic Filter Cloth and Asbestos Mill Board treating t....
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.... Allahabad passed order dated 16.3.1993/23.3.1993 holding that in view of Explanation to Rule 57-A, 'inputs' would not include machines, machinery, plants, equipments, apparatus, tools or appliances, used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of final products. According to him inputs would mean something in the nature of raw material, component etc. out of which the final product is manufactured and which forms part of final product in some form or which is used in the process of manufacture in such a way that without it final product cannot be manufactured in the form it is removed. The aforesaid two items, namely, "Synthetic Filter Cloth" an....
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....al, New Delhi vide order dated 24.6.1997. 10. Rule 57A of Rules, 1944 relevant for the purpose of present case, as it stood at the relevant time, read as under: "Rule 57A. Applicability.-(1) The provisions of this section shall apply to such finished excisable goods (hereinafter referred to as the "final products"), as the Central Government may, by notification in the Official Gazette, specify in this behalf, for the purpose of allowing credit of any duty of excise or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), as may be specified in the said notification (hereinafter referred to as the "specified duty") paid on the goods used in or in relation to the manufacture of the said final products (hereinaft....
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....of fabric (whether or not coated, covered or laminated with any other material) woven from stripes or tapes of plastics." 11. In order to construe the provisions relating to MODVET Credit, in Saraswati Sugar Mills Vs. Commissioner of Central Excise, Delhi JT 2011 (8) SC 547, the Court considered the question, whether iron and steel structures manufactured and used captively in factory for installation of sugar manufacturing plant by Assessee can be classified as ''capital goods' under Rule 57Q of Rules, 1944. The Court held that provisions of Statute must be construed strictly and the Court neither should stretch the words nor add nor subtract words in order to bring in or include something therein. 12. From the own claim of ....