TaxTMI 
TaxTMI 
2005 (2) TMI 132
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....was entitled to the benefit of Notification No. 217/86-C.E., dated 2-4-86 in respect of MS Casings. 2.The Notification provided exemption to Modvat Items if used as inputs within the factory of production in or in relation to the manufacture of final products specified in Column 3 to the table appended to the Notification from duty payable under the Central Excise Tariff Act, 1985. In terms of t....
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....l year in the assessable value of the final products under Section 4 of the Central Excises and Salt Act, 1944 (1 of 1944); or (iv) cylinders for packing gases. 3.The appellant manufactures MS Casings for use within its factory for the purpose of production of Calcium Carbide. The concurrent findings of fact by both the Commissioner (Appeals) by the Collector ....
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....f the Notification was accordingly denied. The Collector (Appeals) reversed this decision and held that the MS Casings were inputs, firstly because it was consumed in the process of manufacture and was not available to the appellant for further use and secondly because the final product namely, the calcium carbide could not be manufactured without the use of MS Casings. The CEGAT came to the concl....
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....d also in the end-product, (ii) those which, as a result of interaction with other chemicals or ingredients, might themselves undergo chemical or qualitative changes and in such altered form find themselves in the end-product, (iii) those which like catalytic agents, while influencing and accelerating the chemical reactions themselves remain uninfluenced and unaltered and remain independent of and....