2004 (6) TMI 517

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...., for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This is a Revenue appeal against part of the Commissioner (Appeal)'s Order No. 763/2001, dated 16-11-2001. The appeal is restricted to grant of Modvat credit in respect of Angles and Channels, which are used/fitted to prepare mould box. The mould box is used for manufacture of castings. They have been treated as eligible inpu....

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....CCE, Madras - 1996 (82) E.L.T. 575 (Tribunal) wherein chemicals or resin used in the manufacture of sand moulds were considered for grant of Modvat credit in terms of Rule 57A of the CE Rules. He submits that likewise, Angles and Channels were also used as inputs in the manufacture of sand mould boxes. He also relies on the judgment rendered in the case of CCE, Mumbai v. Mukund Ltd. - 2003 (153) E....