2006 (8) TMI 93

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....appeals are being disposed of after hearing the ld. D.R. for Revenue and the Respondent being absent. 2. The issue involved is Modvat credit eligibility on Saggers and Setters used in the manufacture of tiles. These items are used for segregating the green tiles when they are to be baked in the furnace; after certain use, they loose their efficacy. The other item on which the Credit has been de....

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....hey were only used to separate the glazed tiles at the time of baking and would therefore be in the nature of appliances and hence not eligible to Modvat credit The issue of an input not being or directly going into the final product is no longer res integra, it is the settled position that an input need not be found full or t the part of the final product The other ground taken is only of an appe....