1994 (2) TMI 78

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.... G.A. Brahma Deva, Member (J) and P.K. Kapoor, Member (T)   [Order per : P.C. Jain, Member (T) for himself and for S/Shri K.S. Venkataramani, Member (T), G.P. Agarwal, Member (J), G.A. Brahma Deva, Member (J) and P.K. Kapoor, Member (T)]. - The question referred to this Bench by the two Member Bench which originally heard the matters is as follows :- "Whether in the facts and circums....

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.... this being the only judgment of High Court directly on this question whether Modvat Credit should be allowed in respect of ramming mass or not, we respectfully follow it and answer the question referred to the Bench in the affirmative i.e. ramming mass has to be treated as an `input' in terms of Rule 57A for eligibility of Modvat Credit. 4. In order to appreciate the above ratio, we give the f....