1997 (2) TMI 200

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.... Shri Jangir Singh, JDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue for determination in the above appeal which arises out of the order of the Collector, Central Excise (Appeals), Chandigarh is the eligibility to Modvat credit of duty paid on pig iron used by the appellants herein in the manufacture of the ceramic insulator. The appellants used pig ....

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.... as disc/cap are captively consumed by the appellants; that there is no dispute that cast products are further used in the manufacture of ceramic and the ceramic insulators are admittedly cleared on payment of duty. The fallacy in the order of the authorities below arises, therefore, in treating the cast product as final product in themselves. The cast products are in the nature of intermediate pr....