1989 (11) TMI 193

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....tor (Appeals) REPRESENTED BY : Shri A.S. Bambhorikar, for the appellant. None, for the Respondent [Order]. - M/s. Ghatge Patil Industries situated at Uchagaon, Kolhapur have filed the present appeal petition against the Order-in-Original passed by the Assistant Collector of Central Excise & Customs, Kolhapur Division under his F. No. V(Mod-vat)demand/92/TB/88 dated 29-6-1988 wherein he....

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....d 21-10-1986 have taken a view that Graphite Electrodes used in the Electric Arc Furnace which in turn employed in the manufacture of Iron & Steel in mini steel plant, is a consumable item and also essential for such manufacture with the consequence that these should be eligible for Modvat credit. (iv) Even prior to introduction of Modvat system, the chemicals such as Sodium Silicate etc., were....

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....facture of final products and hence the Assistant Collector's observation that these inputs are not used in or in relation to the manufacture of final products is unjust, unlawful and unwarranted, and is not sustainable in law. 3. The personal hearing of the case took place on 8-9-1989 and Shri A.S. Bambhorikar, Purchase Superintendent (Excise) appeared for the hearing and after reiterating the....

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....se of Rule 57A i.e. category Machines, Machinery, Plant, equipment, apparatus, tools or appliances, the appellants are therefore not eligible for credit in respect of the inputs of these moulds. On the other point the Appeal has greater force, heat treatment and purification of molten metal are essential factors for final product Grey Iron Castings. Unfortunately, Assistant Collector's impugned....