1993 (5) TMI 91

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....Bright Steel Bars (7) Rejected Pistons 2. The issue has been disposed of by the lower appellate authority by a single order and we also propose to deal with the same together in respect of the above items. 3. So far as the item Ramming mass is concerned, the learned Counsel pleaded that no doubt there is a decision by the South Regional Bench, West Regional Bench and also by East Regional Bench which are against the appellant; however, he pleaded there is a decision by the North Regional Bench allowing the benefit of Modvat credit in respect of ramming mass. We observe that consistently we have held in our various decisions as pointed out by the learned Counsel, which have not been followed by the North Regional Bench, ramming mass....

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....e that in the case of use of graphite rod which is used for stirring the molten metal, we have held that since stirring is a process involved during the course of the manufacture of the finished product, it has to be considered in the nature of an apparatus or an appliance and will not be eligible for the benefit of Modvat credit in view of the proviso to Rule 57A of Central Excise Rules under which, machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods in relation to the final product are not eligible for the benefit of input credit. Following the ratio of this decision, since the input is used for filteration which is a process during the course of manufacture of the final prod....