2001 (12) TMI 758

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....rtha Sen, Advocate, for the Respondent. [Order]. -  These five appeals are against the common order dated 29-3-2001 passed by Commissioner (Appeals), Chandigarh. The respondents are manufacturers of Iron and Steel products falling under Chapter 72. During the periods August, 1995 to November, 1995 and January, 1996 to June 1996 they availed Modvat credit on the input items viz., Hot Top....

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....e, Ludhiana-II. 2. These appeals are against the impugned order of Commissioner (Appeals). I have heard Shri B.C. Mahey, JDR for the appellants and Shri Sidhartha Sen, Advocate for the respondents. The items in dispute are hot top, ramming mass, grinding wheels and refractory materials on which the Modvat credit as input is allowed to the respondents under Rule 57A. The Commissioner (Appea....

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....of availability of Modvat credit on Ramming mass has been declined by the court. 4. In the Revenue appeal, none of the findings of the appellate authority arrived at by him relying on the ratios of the cited decisions/judgments is disputed or questioned. It is only stated that in respect of the admissibility of Modvat credit on ramming mass under Rule 57A, the civil appeal of the Revenue i....