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2001 (8) TMI 653

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..... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The above appeals arise out of two separate impugned orders of the Commissioner (Appeals) by which capital goods credit under Rule 57Q of the Central Excise Rules declared by the appellants/assessees herein has been disallowed holding that items are not falling within the definition of capital goods under Rule 57Q. Items in d .....

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..... of Continuous Casting Plant. In the preparation of Tundish, Tundish Boards, Tundark and Impads are used. The joints between the boards is sealed with miscellaneous chemicals like Magnaslab etc. so that the metal does not penetrate and dislodge them, according to the assessee. [2] FOUNDRY FLUXES :- Foundry Fluxes covered under CH. H. No. 3823.00 of Central Excise Tariff include prepared binder .....

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..... when the metal is poured from Tundish to Mould. It lubricates mould and steel interface, insulates the liquid metal, picks up impurities from liquid steel and avoid oxidation of liquid steel due to atmospheric contact. The casting powder is used directly with the liquid steel itself. 3. There is no dispute that the items in question are used in or in relation to the manufacture of the assessees .....

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..... on under Rule 57Q has to be filed. We also note that in respect of casting powder the Commissioner (Appeals) has summarily rejected the plea regarding the admissibility of credit of this item probably this is because the issue has already been dealt with in the other set of appeals. 4. In the absence of any dispute that the items are used in or in relation to the manufacture of final products ma .....

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