1994 (8) TMI 111

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....n, DR, for the Respondent. [Order per : S. Kalyanam, Member (J)]. -  This appeal is against the order of Collector of Customs & Central Excise, Bangalore, dated 7-1-1991, confirming the order of the Assistant Collector of Central Excise, Bangalore, dated 3-9-1990 rejecting the appellant's claim for modvat credit in respect of ferro alloys. 2. Shri Sampath, the learned Counsel fo....

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....4. In this connection, the learned Counsel referred to the rulings of - (1)Collector of C. Ex. v. SAIL of 1990 (47) E.L.T. 389 (2)Collector of C. Ex. v. SAIL Rourkela Steel Plant of 1990 (47) E.L.T. 394 (3)Durga Magnets Pvt. Ltd. v. Collector of C. Ex. of 1993 (64) E.L.T. 342 (4)Larsen Toubro Ltd. v. Collector of C. Ex. of 1990 (50) E.L.T. 312. 5. In the present case, there is ....