2008 (9) TMI 100

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....or the Respondent. [Order per : Deepak Gupta, J. (Oral)]. - This Excise Petition has been admitted on the following questions of law :- "1. Machine, machinery, plant, apparatus, tool or appliances, etc., used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of final produce are ineligible for Modvat Credit under the e....

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....are manufactured and used within the factory of production in or, in relation to, the manufacture of final products, and (b) paints and packaging materials, but does not include — (i) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing or any goods or for bringing about any change in any substance in or in relation to the manufacture of the f....

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..... 81, titled Canara Steel Ltd. v. Union of India & others, wherein the Karnataka High Court had dis-allowed the claim of the manufacturer for the grant of Modvat credit benefit by holding that Ramming Mass etc., are used as lining material and insulating material for electric arc furnaces and are also used for the brick lining and they have nothing to do with the manufacture of the final goods and....