1998 (7) TMI 156

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....hri A.M. Tilak, JDR, for the Respondent. [Order]. - Hearing on the stay application was converted into the hearing of the main appeal with the consent of both sides. 2. The assessees claimed as inputs - (1) aluminium oxide grains; and (2) Cerwool pads under Rule 57A. 3. The Additional Commissioner held that aluminium oxide grains were admissible inputs following the Calcutta ....

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....r the assessee and Shri A.M. Tilak, ld. D.R. for the Revenue. 5. I have carefully considered the submissions and I have seen the citations. 6. In terms of the show cause notice, the credit was taken in terms of Rule 57A. Both the lower authorities have discussed the eligibility of the inputs under Rule 57Q. Ld. Advocate submits that this is permissible in terms of the Tribunal judg....

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....ed as integral parts and/or accessories of the furnaces. It is a different issue that by subsequent amendment, the refractories were specifically listed in the Explanation to Rule 57Q. But where material in the manner of refractories were always classifiable under Clause 1(b) of the rules, the argument that the eligibility of such pads would commence only from the date on which refractories were s....