1995 (5) TMI 160

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Respondent. [Order per : V.P. Gulati, Member (T)]. - The above reference applications arises out of the order of the Tribunal bearing No. 55/90, dated 6-1-1990. The Tribunal in the order has taken note of the use of these items and held that in terms of Rule 57A the benefit of the same would not be available. 2. The learned Counsel pleaded that in the case of ramming mass, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e was required to be followed and held that ramming mass should be considered as an input in terms of Rule 57A for eligibility to MODVAT credit. In view of the above rulings, we hold that a question of law would arise for reference so far as ramming mass is concerned. 3. In respect of foundry grade slab, the learned counsel fairly conceded that there was no decision of any High Court. He h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eligible for the benefit of the MODVAT credit notwithstanding the fact that the same is used in relation to the manufacture of steel." It may be seen that the Tribunal has taken into consideration the use of the item and its nature and has held the same to be an apparatus in the context of manufacture of steel and therefore covered by the excluded category. In view of the above, no question of ....