1997 (5) TMI 219

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocate, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - The Collector (Appeals), Indore, in his order had held that Modvat credit of duty taken on grinding media and explosives is admissible to the assessee. Being aggrieved by this order, the Commissioner, Central Excise has filed the present appeal. The respondents have filed cross-objections. The respondents herein are eng....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase of Indian Rayon & Industries Limited has not been accepted by the Department; that an application has been filed in High Court; that the Central Board of Excise and Customs, in their Circular F. No. 261/25/1/88-CX. 8, dated 16-2-1988 clarified that Modvat credit is inadmissible on grinding media balls. The ld. DR also submits that the Department has not accepted the Tribunal's order about admi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e case of Collector, Central Excise v. Durgapur Cement reported in 1997 (90) E.L.T. 197. The ld. Counsel also submitted that the Tribunal has since decided about the admissibility of Modvat credit on explosives in a number of cases and one of the case was that of M/s. Associated Cement Companies Limited reported in 1991 (55) E.L.T. 415. The ld. Counsel, therefore, submitted that both the issues ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... parts of machines are not included in the exclusion clause under Rule 57A of the Central Excise Rules 1944. We, therefore, agree with the decision of the Tribunal that grinding media balls are inputs and eligible for Modvat credit. 5. In-so-far as explosives are concerned, we find that the issue is squarely covered by the decision of the Tribunal in the case of M/s. Associated Cement Comp....