1999 (6) TMI 73

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....unthuk, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Learned Consultant Sh. K.A. Sindhi explains that appeal involved two issues, one relating to eligibility of the casting manufactured by the appellant to concessional rate of duty under Notification No. 89 of 1988, dated 1-3-1988 and the other relating to Modvat credit of inputs used in the manufacture of sand moulds. S....

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.....T. 674 wherein the Tribunal held that casting is a particular method and an item does not cease to be a casting or a cast article because it has been made according to a particular specification. With regard to eligibility of inputs used in the manufacture of sand moulds for Modvat credit, he refers us to the decision of the Tribunal in the appellants' own case vide Order Nos. 3949 to 3952/98, da....