2001 (10) TMI 110

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..... respondent-assessee is engaged in the manufacture of C.I. Pipes. It claimed a Modvat credit of 8,656/- on the grinding wheels. The claim was disallowed by the Deputy Commissioner on the ground that the Modvat credit was not admissible under Rule 57A of the Central Excise Rules, 1944. Aggrieved by the order, the assessee filed an appeal before the Commissioner (Appeals). Vide order dated February 1 .....

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..... sible under Rule 57A of the 1944 Rules. 3. The Commissioner has found that the grinding wheel is a "necessary input used in relation to the manufacture of a final product." It has been affirmed by the Tribunal. Nothing has been pointed out to show that this finding is wrong. 4. Still further, the total amount involved is Rs. 8,656/- only. 5. In the circumstances of the case, we find that no que .....

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