1996 (2) TMI 300

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....]. - This is an appeal filed by M/s. K.G. Khosla Compressors Ltd., Faridabad being aggrieved with the Order-in-Appeal dated 28-2-1994 passed by the Collector of Central Excise (Appeals), New Delhi. 2. The point for consideration in this appeal is whether the Foundry Chemicals used in the preparation of sand moulds and sand cores are eligible for Modvat Credit and whether such Modvat Credit....

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....to the Tribunal's decision in the case of Hindustan Motors Ltd. v. CCE - 1993 (63) E.L.T. 723 (Tribunal) and in the case of CCE v. Leader Engg. Works - 1993 (63) E.L.T. 687 (Tribunal). He further submitted that the reference against order in the Leader Engg. Works had been rejected by the Tribunal as reported in 1994 (74) E.L.T. 605 (Tribunal). 4. The ld. Jt. CDR replied that the sand moulds....

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.... eligible to the Modvat Credit under Rule 57D of the Central Excise Rules, 1944. It was further held that the sand moulds by themselves are in the nature of tools or apparatus used in the manufacture of castings and they were not eligible for Modvat credit under Rule 57A of the Central Excise Rules, 1944. The point before the Tribunal was whether the inputs used in the making of sand moulds, which....