question as to whether the materials that are used for testing machines are to be considered as inputs for purposes of allowing Modvat credit. Reference ... held that Radiography tests for detection of cracks, defects etc. in welded parts of Nuclear reactors, boilers were essential for making final products marketable
electronics;
(ii) electronic test and measuring instruments;
(iii) medical electronic equipment;
(iv) electronic analytic instruments;
(v) electronic equipment/instruments for nuclear, Geo Scientific and other ... referred. Item 1 refers to Consumer Electronics, item 2 refers to Electronic test and measuring instruments, etc., etc. We are concerned with item 11, which
same has to be held to be carbon dioxide notwithstanding any test not having been done.
7. We have considered the pleas made by both ... convenient temperature for testing electronic components. High pressure carbondioxide has found a considerable use as a coolant in carbon moderated nuclear reactors.
It is seen
orders after approval, and submitted that, till the customers complete the test, and approve, the goods produced cannot be said to have been "manufactured ... Rayon Corporation Ltd., Ordinance Cable Factory, Century Enka Ltd., Reliance Industries Ltd., Nuclear Power Corporation of India Ltd. and others, and also referred
Ardrox Pyrene, U.K. These products are suitable for use in Nuclear Industry and were formulated to conform to the requirements of the ASME Boiler ... other relevant specifications.
13. The use of the product and the test report of the Chemical Examiner has already been discussed in the adjudication order
Mafatlal Industries Ltd. And Ors. vs Union Of India (Uoi) And Ors. on 19 December
Commnr. Of Central Excise, Pondicherry vs M/S. Acer India Ltd on 24 September, 2004
Commissioner Of Central Excise, Delhi vs Carrier Aircon Ltd on 5 July, 2006
Equivalent citations
S.D. Fine Chem (Pvt.) Limited vs Collector Of Central Excise on 25 September, 1995
test in the prescribed manner should be between 5 and 15%. In the light of the prescribed range of 5 to 15%. on test ... plywood. (Shri Venkataraman had referred to use of the material as a nuclear shield. We find from page 144/145 of Andrew Dick Wood
