1997 (7) TMI 357

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....ngh, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - The facts of the case briefly stated are that the appellants are engaged in the manufacture of sponge iron and imported certain plant and machinery under project import. On certain parts and components they claimed Modvat credit as capital goods. The lower authorities did not allow them, the benefit of Modvat credit on `r....

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....;We find that the three items are `refractory bricks' `through flow mixer' and `conveyor belt' on which Modvat credit of countervailing/additional duty paid at the time of the import has been denied. Similar issue came before the Larger Bench of this Tribunal in the case of Union Carbide v. CCE reported in 1996 (86) E.L.T. 613 (Tribunal) = 1996 (15) RLT 144 wherein this Tribunal held that `refract....

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....ocess of manufacture and hence we hold that Modvat credit will be admissible on `through flow mixer'. Conveyor belt is nothing but material handling equipment. We find that this Tribunal in the case of Collector of Central Excise v. Uttam Industrial Engineering Pvt. Ltd. reported in 1996 (86) E.L.T. 498 held that the assessee will be eligible for Modvat credit as it is a material handling equipmen....