2001 (10) TMI 922

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....DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Modvat credit has been denied on the following items on the ground that they are not inputs eligible for Modvat credit under Rule 57A of the Central Excise Rules :- (i)      Bottom Pouring Set (ii)     Roof Set and Morter (iii)    Clay Graphite - Stopper Head (....

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.... to them. However, since the items have been held to be eligible to credit by several decisions of the Tribunal, he prays that credit may be extended to items in dispute and the appeal allowed. 2. Ld. DR opposes the prayer highlighting the aspect that the goods are not inputs within the meaning of Rule 57A of the Central Excise Rules. 3. We have carefully considered the rival submissio....

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.... a longer time to avoid shrinkage and cavities in the castings. (v) Hot Top Powder : This is a chemical powder which is used to cover the hot liquid metal in the riser to insulate and keep the atmospheric temperature. (vi) Oxygen Gas : This gas is used in the manufacturing stream for oxidation purposes, and removing impurities in the molten metal. This gas is also used for cutting runn....