2010 (3) TMI 153

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..... e petitioner. Mr.Sudeep Singh, Advocate for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise & Gold (Control), Appellate Tribunal, vide its order dated 16.2.1999, has referred the following substantial question of law for adjudication by this Court:- "Whether modvat credit under Rule 57A of the Central Excise Rules, 1944 is admissible to the refractory bricks which are construct .....

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..... acturer of final products shall be allowed to take credit of the specified duty paid on the inputs used in or in relation to the manufacture of final products, whether directly or indirectly and whether contained in the final products or not, namely, (i) the inputs, which are manufactured and used within the factory of production, but according to section 57B (2), the manufacturer of the final pro .....

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..... rts of machinery would be eligible for modvat credit. Similar view was taken by a Division Bench of this Court in case Collector of C. Ex. Chandigarh v. Bhushan Alloys & Steels Ltd. 2005 (180) E.L.T.23 (P&H) wherein the question was whether Modvat credit in respect of mortar, castable powder, refractory, ramming mass, foundry flux and chemicals is available under Rule 57A of the Central Excise Rul .....

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