2002 (2) TMI 1168

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....i A.K. Pandit, JDR, for the Respondent. [Order]. -  After dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself with the consent of both the sides inasmuch as the issue is covered in favour of the appellants by the Larger Bench decision of the Tribunal in the case of Shri Ramakrishna Steel Industries Ltd. v. Collector of Central Excise, Madras rep....

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....he moulds before and after use. As such, the same cannot be said to have been used in the manufacture of final product castings. 3. Shri B.K. Munshi, ld. Consultant appearing for the appellants, submits that the decision of the Tribunal in the case of Mukund Iron and Steel Works Ltd. has been held to be a bad law by the Larger Bench of the Tribunal in the case of Shri Ramakrishna Steel Ind....

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....which expression is of wide import. Anything used 'in relation to the manufacture' of the final product would get covered by the said expression. Inasmuch as admittedly sleeves are being used in relation to the appellants' final product i.e. castings, though in the moulds it cannot be said that the said sleeves would not be covered by the definition of the inputs. 4. As regards the S.S. Pa....

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....poses of Rule 57A. By applying the ratio of the said decision, I hold that the exothermic compound is an eligible input under the provisions of Rule 57A. 6. In respect of S.S. Mould Wash, it is seen that the same is used for washing the moulds before and after use. As washing is necessary to protect the manufacturing product from contamination and to maintain the high quality of the produc....