2000 (9) TMI 102

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....of Tribunal's Final Order No. A/461/99-NB, dated 3-6-99. The Tribunal in the impugned order in para 5 had held - "5. Having regard to the above findings of the Hon'ble Calcutta High Court and observations of this Tribunal and the decisions of this Tribunal in the cases cited above, I find no infirmity legal or factual in the impugned order and therefore, uphold the same. In this view of the mat....

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....the Schedule to the Central Excise Tariff Act, 1985. The respondents are availing credit of duty paid on inputs under the Modvat scheme. They took Modvat credit on Foundary Flux, IRL, Mix, Refractories and Mortar which are used for cementing the inner surface of the furnace to provide a protective lining against the high temperature and chemical reaction. It was alleged that furnace is an equipmen....

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....ols or appliances and are not hit by the exclusion clause under Rule 57A. In holding this view the ld. Commissioner relied on the judgment of this Tribunal in the case of Panch Mahal Steel Ltd. v. CCE, Vadodara reported in 1996 (83) E.L.T. 91 as also on the decision of the Hon'ble Calcutta High Court in the case of Singh Alloys and Steel Ltd. v. Asstt. Collector of Central Excise reported in 1993 ....