1997 (12) TMI 176

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....Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The jurisdictional Asstt. Commissioner of Central Excise passed an order dated 28-12-1990 disallowing Modvat credit on grinding wheels on the ground that these are fixed on the machinery and did not form part of inputs as it was not, according to the Asstt. Commissioner, used in or in relation to the manufacture of final product. It wa....

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.... ball mill as grinding media is input which can be considered to be used in or at any rate in relation to the manufacture of the final product. 2. After hearing Shri V.K. Puri, the ld. SDR, we find that the ratio of the Larger Bench decision in the case of Union Carbide India Ltd. supra is directly applicable to the facts of the present case. Grinding wheels are definitely parts of the grind....