2010 (3) TMI 592

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....ing Counsel, for the Petitioner. Shri Akshay Bhan, Advocate, for the Respondent. [Order per : Ashutosh Mohunta, J. (Oral)]. - The Customs, Excise & Gold (Control), Appellate Tribunal, vide its order dated 6-9-2000 [2000 (121) E.L.T. 796 (Tribunal)] has referred the following substantial question of law for adjudication by this Court :- "Whether use of oxygen/acetylene gas for the purpose ....

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....nal product or 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 accordin....

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....teel into smaller pieces to be fed into a furnace is a part of integrated process connected with the ultimate production of final products namely steel ingots and other steel castings. In fact, 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 Commissioner of C.Ex. Chandigarh v. Bhusha....