1999 (12) TMI 349

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....]. - Appearing for the appellant Collector Shri Y.R. Kilaniya, ld. JDR submits that the Department has not accepted the Tribunal decision in the case of M/s. Nova Iron and Steel relied upon by the Commissioner (Appeals) in the impugned order. Further, the other item involved namely "clean flow' is a chemical used to remove deposit from the cooling coil in the air-conditioning system. Therefore, ....

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....submissions and have perused the record and the case law. I find that the Tribunal had in Nova Iron and Steel v. CCE [1997 (96) E.L.T. 165] taken the view that refractory bricks were not covered by the exclusion clause of Explanation under Rule 57A and therefore credit will be admissible on that item as an input. In the instant case the Commissioner (Appeals) had observed that the item namely Magn....