2002 (1) TMI 1158

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....Advocate, for the Respondent. [Order]. - The respondents manufacture Iron & Steel Ingots and billets falling under Chapter 72. They availed the Modvat credit on certain items as capital goods under Rule 57-Q and on some other items as inputs under Rule 57A of the Central Excise Rules, 1944. This credit is disallowed to them by the Asstt. Commissioner of Central Excise Division, Ludhiana vide....

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....ential water for cooling furnace. II.      Operating Supplies of Bakelite Phenolil (Chapter heading 29.42) :- It is a part of automatic polishing machine to prepare samples. III.     Electric Cable (Chapter heading No. 85.44) :- It is used for connecting supply to automatic polishing machine. IV.     Polishing Bowl (Chapter ....

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.... on the item 'Clean Flow' is allowed by the lower appellate authority as an input under Rule 57-A. It is an activate agent to clean, soften and degrease water circulated for cooling purposes to save against sediment deposits. In my view this is appropriately covered as input under Rule 57-A. The challenge is further made to the item Magnesia Carbon Bricks as an input item. This is referred to as r....