1997 (1) TMI 334

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....of the case the Hon'ble Tribunal was right in disallowing Modvat credits under Rule 57A on the specified items of inputs ? (ii) Whether, in the facts and circumstances of the case, the Hon'ble Tribunal was right, in arriving at the finding which it did, in order to uphold the order-in-appeal and reject the appeal filed by the appellants ? (iii) Whether, the Hon'ble Tribunal was right in not construing strictly the exclusions to the definition of inputs under Rule 57A, as contained in clause (i) of the Explanation thereto ? (iv) Whether, in the facts and circumstances of the case, the Hon'ble Tribunal was right in rejecting the appeal filed by the appellants on the basis of finding which would not necessarily result in deni....

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.... products, especially when it had, in its own earlier decision in C.C.Ex. v. Raipur Alloys & Steels Ltd. - 1995 (78) E.L.T. 44, had arrived at a finding in the affirmative on this point and had only concluded that such bricks were parts of plant and equipment, not- withstanding the aforesaid manner of usage ? (ix) Whether, in the facts and circumstances of the case, the Hon'ble Tribunal was right in rejecting the appellants' appeal in toto especially when refractory bricks formed just one out of the several impugned items of refractories ? 2. We find that the question as to whether fire bricks which form part of the electric arc furnace and therefore stand excluded from Modvat coverage in terms of the Explanation to the Rule 57A....