1997 (1) TMI 475

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.... P.K. Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In these two appeals, the benefit of Modvat credit has been denied by the authorities below on the following items: (1) Graphite Block/Anthracite Based Carbon Block (2) Acilol - 1214 (3) Glass Filter Cloth (4) Activated Carbon (5) Styrite Board/Indwool Ceramic Fibre Roll 5. (6) Sodium Sulphite (7) Alfloc....

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.... forms a colloidal solution when mixed with water in concentration of 1.5%. It is used for the manufacture of continuous cast aluminium coils. It gives a fine layer of graphite on the castor roll surface, sufficient to prevent the aluminium hot strips from sticking to the rolls and thin enough not to hinder the heat exchange during the strip casting. It is an essential consumable required for the ....