2000 (2) TMI 137

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n mortar, orcast, castable refractory, ramming mass, foundry fluxes and chemicals, grinding wheel and D.C. Motor. 2. The facts of the case in brief are that the appellants manufacture M.S. Ingots and Billets. They claimed Modvat credit on mortar, orcast, castable refractory, ramming mass, foundry fluxes, chemicals, griding wheel and D.C. Motar. The Commissioner (A) has allowed the benefit of Mo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se of Bhusan Steel & Alloys Limited held that "In reply, Shri J.S. Agarwal, Advocate submitted that the Tribunal is taking a consistent view and following the Calcutta High Court in the case of Singh Alloys & Steel Limited v. Asstt. Collector of Central Excise ‑ 1993 (66) E.L.T. 594 (Calcutta); that he further submitted that the Hon'ble Supreme Court had admitted the appeal on the same su....