1993 (12) TMI 156

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....or the Appellant. Shri R. Subramanian, DR, for the Respondents. [Order per : S. Kalyanam, Member (J)]. - The issue in Appeal No. E/500/90 is with reference to the appellant's entitlement to Modvat credit in respect of portland cement used as an input and Shri Sastry, the learned Counsel for the appellants, submitted that the learned Collector (Appeals) by order dated 23-11-1990 in Order N....

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....ounsel submitted that the above inputs are used in relation to manufacture of the end product and also placed reliance on the ratio of the ruling of the Calcutta High Court in the case of M/s. Singh Alloys & Steel Ltd. v. Asstt. Collector of Central Excise, reported in 1993 (66) E.L.T. 594. Shri Sastry fairly conceded and the Calcutta High Court's ruling has been distinguished by the West Regional....