TMI Blog2001 (12) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... These five appeals are against the common order dated 29-3-2001 passed by Commissioner (Appeals), Chandigarh. The respondents are manufacturers of Iron and Steel products falling under Chapter 72. During the periods August, 1995 to November, 1995 and January, 1996 to June 1996 they availed Modvat credit on the input items viz., Hot Top, Ramming mass, Foundry fluxes, Magnesite Carbon Bricks, Teem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of Commissioner (Appeals). I have heard Shri B.C. Mahey, JDR for the appellants and Shri Sidhartha Sen, Advocate for the respondents. The items in dispute are hot top, ramming mass, grinding wheels and refractory materials on which the Modvat credit as input is allowed to the respondents under Rule 57A. The Commissioner (Appeals) in respect of each of the input items, has relied upon the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the cited decisions/judgments is disputed or questioned. It is only stated that in respect of the admissibility of Modvat credit on ramming mass under Rule 57A, the civil appeal of the Revenue in case of M/s. Kesri Steels has been admitted by the Hon ble Supreme Court as reported in 1997 (95) E.L.T. A226. Similarly, with regard to the Modvat credit on grinding wheels - it is contended that vide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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