TaxTMI 
TaxTMI 
1995 (5) TMI 160
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....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, the Hon'ble High Court of Calcutta in the c....
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....t 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 however, pleaded that notwithstanding the fac....
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....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 law can be said to arise in this regard. 4. So ....