TMI Blog1997 (5) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... - The Collector (Appeals), Indore, in his order had held that Modvat credit of duty taken on grinding media and explosives is admissible to the assessee. Being aggrieved by this order, the Commissioner, Central Excise has filed the present appeal. The respondents have filed cross-objections. The respondents herein are engaged in the manufacture of cement. They filed a declaration in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt; that an application has been filed in High Court; that the Central Board of Excise and Customs, in their Circular F. No. 261/25/1/88-CX. 8, dated 16-2-1988 clarified that Modvat credit is inadmissible on grinding media balls. The ld. DR also submits that the Department has not accepted the Tribunal s order about admissibility of Modvat credit on explosives and that a reference application was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 197. The ld. Counsel also submitted that the Tribunal has since decided about the admissibility of Modvat credit on explosives in a number of cases and one of the case was that of M/s. Associated Cement Companies Limited reported in 1991 (55) E.L.T. 415. The ld. Counsel, therefore, submitted that both the issues taken up in appeals are fully covered by the decision of the Tribunal and, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules 1944. We, therefore, agree with the decision of the Tribunal that grinding media balls are inputs and eligible for Modvat credit. 5. In-so-far as explosives are concerned, we find that the issue is squarely covered by the decision of the Tribunal in the case of M/s. Associated Cement Companies Limited reported in 1991 (55) E.L.T. 415 and also in the case of M/s. Indian Rayon Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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