TaxTMI 
TaxTMI 
1997 (11) TMI 240
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This Reference application is filed by the Revenue to refer the following question on the ground that point of law arises with reference to the Order No. 52/97-D, dated 13-1-1997 passed by the Tribunal. "Whether grinding media used for grinding lime stone, coal and clinker, should be considered as input in or in relation to the manu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erence to the matter before the Supreme Court. 3. Shri Y. Adhyaru, learned Advocate appearing for the respondents submitted that last time also matter was adjourned on the same plea taken by the department. 4. In the instant case the issue relates to dential of Modvat credit in respect of grinding media. It was claimed by the party that grinding media was used in relation to the manufa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f finished goods. Further, it was observed that the exclusion clause in Explanation to Rule 57A excludes machinery or units and not parts thereof. Accordingly it was held since part as such is not specifically excluded and the item was used in relation to the manufacture of the finished products and the same is eligible for Modvat credit. 6. Filing the SLP against the earlier decision, is no....