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CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, NEW DELHI
P.C. Jain, S.S. KANG, JJ.
Collector of Central Excise, Ahmedabad -Appellant
Versus
Insat Heat Exchangers (P.) Ltd. -Respondent
Final Order No. 709/98-D Appeal No. E/5732/92-D, 709 of 1998, E/5732 of 1992
Decided On : 03-09-1998
A.K. Agarwal,Shridev J. Vyas
Per P.C. Jain :
In this appeal of the Revenue, it has been urged that the two chemicals namely Trichloro Ethylene and Carebon Tetra Chloride are not entitled to the modvat credit which has been taken by the respondents herein, on the ground that these two chemicals have been used for cleaning the goods. The contention of the Revenue in its appeal is that the use of the 'inputs' has been made for cleaning purposes only. And therefore these are not essential inputs for manufacturing the final products/finished products.
2. We have heard both sides. We have recorded the aforesaid plea of the Revenue appellant, just to dismiss the same as having no substance in the justification, made by the Revenue, regarding essential input or non-essential input for the purpose of modvat credit. In modvat scheme, once a commodity has been described as 'input', distinction regarding essentiality or non-essentiality of the input is immaterial. Hence we dismiss the appeal of the Revenue.
