TMI Blog1997 (4) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Member (T)]. The captioned 12 appeals arise out of the same impugned order in which the Collector (Appeals) had held that the Modvat credit on refractory bricks, refractory mortars and fibre bricks cannot be taken as they cannot be treated as inputs. Being aggrieved by these two orders of the Collector (Appeals) the appellants have filed the above 12 appeals. Since the issue is the same i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon the decision of this Tribunal in the case of Mukund Iron and Steel Ltd [1990 (45) E.L.T. 84]. The ld. Counsel submits that the Collector (Appeals) did not take into account the decision of the Hon ble High Court of Calcutta in the case of M/s. Singh Alloys and Steel Ltd. [1993 (66) E.L.T. 594] wherein the Hon ble High Court of Calcutta had held that the decision of the Tribunal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 57A. Counsel submits that thus the position for these items is now well settled by the decision of the Larger Bench of this Tribunal in the case of Union Carbide India Limited [1996 (86) E.L.T. 613] wherein the Tribunal held that the decision of this Tribunal in the case of Raipur Alloys suffered from the same infirmity and that the same is not correct. In Raipur Alloys the Tribunal had held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities. 4. Heard the submissions of both sides. On careful consideration of the submissions made by the ld. Counsel, perusal of the case records and case law cited and relied upon by the learned Counsel. In his submission we find that 3 items on which Modvat credit was denied by the lower authorities are eligible to Modvat credit as held by the Tribunal in the cases cited by the learned Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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