2000 (4) TMI 52

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....ice K. Sreedharan, President]. - These appeals have come before us in the Larger Bench on account of reference made by a Bench consisting of Single Member. 2. Question that arises for consideration is whether lancing pipe used for evacuating the molten metal from the furnace is to be regarded as input used in relation to manufacturing process and eligible for Modvat Credit under Rule 57A of the C....

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....y of that is excisable article. Therefore, these lancing pipes get changed in form, becomes assessable to excise. 4. Adjudicating Authority negatived the contention raised by the manufacturer and took the view that manufacturer is not entitled to Modvat credit of the duty paid on lancing pipe. On appeal by the assessee the Commissioner took the view that lancing pipe is an input eligible for avai....