2001 (10) TMI 112

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....er per : Jawahar Lal Gupta, J. (Oral)]. - The respondent-Corporation is engaged in the manufacture of 'machinery parts and metal containers'. It utilised Modvat credit of Rs. 1,46,063 on X-Ray films for the period from April 1, 1996 to June 30, 1996 by treating it as an input for the manufacture of the final product. That adjudicating authority allowed the credit. Aggrieved by the order, the depar....

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....he application. We have also heard the Counsel on merits. It is contended by Mr. Gumber that an X-Ray film is not an essential input for the manufacture of machinery parts and metal containers. 3. Admittedly the respondent-Corporation is using the X-Ray films and the X-Ray machine to check the joints in the machine parts and containers being manufactured by it. It is by the use of this process ....