2000 (5) TMI 829

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....ent. [Order per : Archana Wadhwa, Member (J)]. - This is a Revenue's appeal against the portion of the Commissioner's (Appeals) order vide which he has allowed Modvat credit in respect of IRL Dolopatch Mixture used for fetling of the furnace after each heat to save the furnace from extreme heat at which the raw materials are charged to get molten iron. Commissioner (Appeals) has granted the ....

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.... as to why the said dolopatch should not be considered as input used in the manufacture of the final product in terms of 57A. We do not find any merit in the Revenue's appeal on this point. 2. The other issue involved in the present appeal is as to whether the respondents would be entitled to avail Modvat credit of the entire duty paid by the input manufacturer inclusive of packing charges....