2010 (3) TMI 154

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.... Kaushi, Sr.Standing counsel, for the petitioner. Mr.Sudeep Singh, Advocate for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise & Gold (Control), Appellate Tribunal, vide its order dated 15.6.1999, has referred the following substantial question of law for adjudication by this Court:- "Whether the ramming mass,used for coating the bricks with which furnaces are lined to....

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....r not. According to section 57B, the manufacturer of final products shall be allowed to take credit of the specified duty paid on the inputs used in or in relation to the manufacture of final products, whether directly or indirectly and whether contained in the final products or not, namely, (i) the inputs, which are manufactured and used within the factory of production, but according to section ....

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....t, in Escorts Mahle Ltd.'s case (supra), even parts of machinery would be eligible for modvat credit. Similar view was taken by a Division Bench of this Court in case Collector of C. Ex. Chandigarh v. Bhushan Alloys & Steels Ltd. 2005 (180) E.L.T.23 (P&H) wherein the question was whether Modvat credit in respect of mortar, castable powder, refractory, ramming mass, foundry flux and chemicals is av....