1996 (2) TMI 300

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....or the Respondents. [Order]. -  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....

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....he nature of the apparatus. He referred 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. Th....

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.... was held by the Tribunal that they were not 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 inp....