1998 (1) TMI 213

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....der]. - The appellant filed this appeal against the Order-in-Appeal dated 31-3-1997 passed by the Commissioner (Appeals), Central Excise, Allahabad. In this case Modvat credit was denied to the appellant on the inputs M.S. bars, rods, channels, ferrospeed high heat duty fire cement, [items] of iron and steel joints, beams rubber sheet, angles shapes and sections. 2. The appellants are enga....

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....e engaged in the manufacture of V.P. sugar and molasses and they availed the benefit of Modvat credit in respect of iron and steel items such as M.S. bars, rods, channels, ferrospeed high heat duty fire cement, items of iron and steel joints, beams, rubber sheet, angles shaped section etc. The Rule 57A of the Central Excise Rules provide that inputs includes inputs which are manufactured and used ....