1996 (7) TMI 382

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.... Modvat credit under Rule 57A of Central Excise Rules on steel crucibles/silicon carbide crucibles, and fibre glass filter cloth/mesh holding that these materials fall under the category of excluded inputs, under Rule 57A being in the nature of apparatus, equipment, etc. These were, therefore, held to be not inputs used in or in relation to the manufacture of pistons and piston rings which are the final products of the appellants, herein. 2. We have heard Sh. P.S. Bedi, ld. Consultant for the appellants, who contended that the matter now stands settled by the Larger Bench decision in the case of Union Carbide India and Ors. v. Commissioner in Final Order No. 1487 to 1502/96-NB, dated 14-6-1996, 1996 (86) E.L.T. 613 (Tribunal) = 1996....

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....ted. Thus, it is claimed the entire fibre glass filter mesh becomes part of the molten metal charge which is used to make the final product. 6. The Larger Bench decision of the Tribunal (supra) has examined the scope of the exclusion clause in the definition of the term "inputs" in the Explanation to Rule 57A. The Larger Bench held that parts of machine, apparatus, equipment, etc. will not be hit by the exclusion. In such a view of the matter, the Larger Bench found that in the Calcutta High Court decision in the case of Singh Alloys Steel v. Assistant Commissioner of Central Excise - 1993 (66) E.L.T. 594 goods which are not raw-materials converted into finished products and which are charged into furnace as fettling materials to di....