2003 (9) TMI 620

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....r]. -  In the order impugned in this appeal, the Commissioner (Appeals) has said that the credit could be taken under Rule 57Q of the duty paid on sand mix muller, a machine which is used for preparing sand moulds. 2. The credit had been denied by the order of the Assistant Commissioner on the ground that sand moulds being exempted from duty, the capital goods would not be considered t....

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.... be said that sand mix muller is used in the manufacture of castings in the course of which intermediate product, sand mould arose. 4. The decision of the Larger Bench in Ramkrishna Steel Industries v. C.C.E., 1996 (82) E.L.T. 575 said that although sand moulds were exempted from duty, the duty paid on chemicals used to make the sand which is used in the manufacture of mould would be availab....