2000 (3) TMI 821

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..... G.R. Sharma, Member (T)]. - The ld. Commissioner in the impugned order held "here the dispute is about the excisability of the sand moulds. The dispute is with regard to the eligibility of Modvat credit on inputs used in the preparation of sand moulds. For this purpose, it is necessary for us to consider whether the moulds are under explanation under Rule 57A. This is the crux of the issue". Fin .....

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..... 575 (T) = 1996 (63) ECR 193 (Tribunal). He submits that the Larger Bench of this Tribunal in this case held that chemicals and resins, used in the sand moulds, are inputs in the process of manufacture of steel castings and, therefore, Modvat credit is admissible on these items. He submits that catalyst alongwith resins are chemicals and resins and since chemicals and resins are squarely covered f .....

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..... na Steel Industries. We also note that sand moulds are not goods. Thus, we find that both catalysts and resins which are the subject matter of this appeal, are covered by the decision cited and relied upon by the appellants. In this view of the matter, the appeal is allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
Case laws, Decisions, Judgem .....

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