2000 (3) TMI 821

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....r the Respondent. [Order per : G.R. Sharma, Member (T)]. - The ld. Commissioner in the impugned order held "here the dispute is about the excisability of the sand moulds. The dispute is with regard to the eligibility of Modvat credit on inputs used in the preparation of sand moulds. For this purpose, it is necessary for us to consider whether the moulds are under explanation under Rule 57A. ....

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....C.E., Madras reported in 1996 (82) E.L.T. 575 (T) = 1996 (63) ECR 193 (Tribunal). He submits that the Larger Bench of this Tribunal in this case held that chemicals and resins, used in the sand moulds, are inputs in the process of manufacture of steel castings and, therefore, Modvat credit is admissible on these items. He submits that catalyst alongwith resins are chemicals and resins and since ch....