2002 (1) TMI 1160

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....Pandit, JDR, for the Respondent. [Order]. -  After dispensing with the condition of pre-deposit of the duty amount, I take up the appeal itself inasmuch as the issue is covered in favour of the appellant company by various earlier decisions of the Tribunal. 2. The original adjudicating authority allowed Modvat credit to the appellants in respect of Silica Mortar, Ramming Mass an....

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....f the Tribunal, as reported in - (i)      1993 (68) E.L.T. 682; (ii)     1993 (67) E.L.T. 666 (T); (iii)    1995 (78) E.L.T. 44; and (iv)    1996 (87) E.L.T. 42. He also relies upon the Calcutta High Court's decision in the case of M/s. Singh Alloys Ltd. reported in 1993 (66) E.L.T. 594. He submits that the s....

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....urt in the case of Escorts Ltd. v. C.C.Ex., Bangalore reported in 2000 (120) E.L.T. 75 (Kar.), the Hon'ble High Court has held the Ramming Mass to be covered by the provisions of Rule 57A. 4. I have also heard Shri A.K. Pandit, learned JDR, for the Revenue. 5. As is evident from the submissions made by the learned Advocate recorded in the preceding paragraph, the issue is covered i....