1997 (4) TMI 278

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Respondent. [Order]. - The short point involved in both these cases is whether the respondents M/s. B.T.W. Industries Ltd. are entitled to take Modvat credit on `polishing bricks' (abbrasive segments) used for the purpose of polishing and giving a finish to the granite. 2. I find that the issue involved in these cases has already been decided in favour of the respondents by the Tribunal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rom that angle, as rightly held by the lower appellate authority, these are necessary input excluded from the category of inputs in Explanation (1) to Rule 57A." 3. In view of the above order and in view of the Reference Applications having also been rejected by the Tribunal, I do not find any merits in the department's case. Accordingly, I reject the same.
Case laws, Decisions, Judgemen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X