2001 (6) TMI 87

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....Vide the impugned order the Commissioner Central Excise, Raipur has confirmed demand of Rs. 46,17,072/- against the appellants on the following grounds :- (a) Aluminium ferruls are not inputs in terms of Rule 57A Rs. 3,683/- (b) Chromic acid was used in the manufacture of exempted final products namely, refractories and therefore, are not input in terms of Rule 57A Rs. 14,600/- ....

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....f the Tribunal in the case of Union Carbide & Others v. C.C.E., reported in 1996 (86) E.L.T. 613 has held that the explanation to Rule 57A does not cover the parts of a machine. By applying the ratio of the said decision we find that the aluminium ferruls are eligible modvatable items. 4. As regards the Chromic Acid used in the manufacture of refractories, which in turn are used in the manufact....

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....ided by the Larger Bench in the case of Kusum Ingots & Alloy Ltd. v. C.C.E., Indore reported in 2000 (120) E.L.T. 214 (Tribunal-LB) laying down that credit cannot be taken after a period of six months from the date of issuance of invoice, after the amendment to Rule 57G on 29-6-1995. As such he concedes that the said amount is not available to them as Modvat credit in view of the law laid down by ....