1996 (4) TMI 344

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....ltant, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. -  Since the matter involved in these two appeals arises out of the same order, we propose to disposal of these cases by a common order. 2. Appeal No. E/413/93 is the appeal filed by the C.C.E., Madurai, challenging the orders of C.C.E. (Appeals), in granting Modvat benefit to the respondent therein in respect of....

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.... upon the decision of the East Regional Bench in the case of ACC v. CCE reported in 1991 (55) E.L.T. 415. 5. We have considered the submissions. The decision of the East Regional Bench cited supra supports the case of the Respondent. This decision was followed in the impugned order. But South Regional Bench in the case of CCE, Bangalore v. ACC decided on 4-12-1995 in Order No. 728/1995 in ....

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....shape of balls used in coal mills in relation to the manufacture of cement. The learned Consultant contended before us that a wider meaning should be given to the expression "used in relation to manufacture". He thus contended that grinding balls are used in the manufacture of cement and also gets consumed in that process and therefore it is an input used in relation to the manufacture of cement. ....

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..../95, decided on 4-12-1995 wherein at Para No. 5 is held as follows : "In regard to the Collector's finding that grinding balls are eligible for Modvat credit, we set aside decision following the decision already taken by this Bench and the West Regional Bench holding that grinding balls are not eligible for Modvat benefit under Rule 57A". Accordingly, we refer the following question of law t....