2001 (8) TMI 653

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.... Mayur Shroff, Advocate, for the Appellant. Shri A.K. Jain, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The above appeals arise out of two separate impugned orders of the Commissioner (Appeals) by which capital goods credit under Rule 57Q of the Central Excise Rules declared by the appellants/assessees herein has been disallowed holding that items are not....

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....ied industries. These chemicals are used in the Tundish which is an important equipment of Continuous Casting Plant. In the preparation of Tundish, Tundish Boards, Tundark and Impads are used. The joints between the boards is sealed with miscellaneous chemicals like Magnaslab etc. so that the metal does not penetrate and dislodge them, according to the assessee. [2] FOUNDRY FLUXES :- Fo....

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....sting powder used in caster for mould lubrication and insulation. It is fed on the liquid steel in the mould when the metal is poured from Tundish to Mould. It lubricates mould and steel interface, insulates the liquid metal, picks up impurities from liquid steel and avoid oxidation of liquid steel due to atmospheric contact. The casting powder is used directly with the liquid steel itself. 3.&....

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....ey may be inputs for which the declaration has to be filed under Rule 57G or capital goods for which the declaration under Rule 57Q has to be filed. We also note that in respect of casting powder the Commissioner (Appeals) has summarily rejected the plea regarding the admissibility of credit of this item probably this is because the issue has already been dealt with in the other set of appeals. ....