2000 (6) TMI 541

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....ent. [Order per : G.R. Sharma, Member (T)]. - The appellants have filed this appeal against denial of Modvat credit on Lubricants, Whylheat, Ivalinocure A/B/C and Fosil. 2. The facts of the case are that the appellants are engaged in the manufacture of ingots/billets. They use Whylheat, Ivalinocure A/B/C, Fosil and Lubricants as inputs. They took Modvat credit on the above items. The Depa....

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....used where temperature is very high. He submits that this item is used for filling gaps between the bricks where the temperature remains at about 1600° degree. He submits that ramming mass is squarely covered by the decision of the Calcutta High Court in the case of Singh Alloys, 1993 (66) E.L.T. 594. He, therefore submits that Modvat credit has wrongly been denied to the appellants. 4. ....

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....ve in Para 21 of the order held that "We find that the question whether Modvat credit on lubricants as inputs under Rule 57A is liable to be allowed where the goods were declared as capital goods under Rule 57Q instead of as inputs under Rule 57A is also involved. It was pleaded that a similar question was considered by a Two-Member Bench of this Tribunal in the case of Devyani Beverages Limited v....