TMI Blog2000 (11) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... garia, learned Advocate assisted by Shri Partha Banerjee, learned Advocate, for the appellants and Shri A.K. Chattopadhyay, learned JDR for the Revenue. We will deal with the different items in the following paragraphs :- 2.The benefit of Modvat credit has been denied in respect of Fire Bricks/Refractory Bricks and other Refractories classifiable under Chapter 69, on the ground that the same cannot be considered as inputs, as they did not get transformed into the final products. For holding so, learned adjudicating authority has also referred to some of the decisions of the Tribunal. However, it is seen that all the decisions referred to by the adjudicating authority were given prior to the decision of the Larger Bench of the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red into the cores for pipe making. After each process, the sand core breaks down into loose sand. The appellants' contention is that without making Sand Cores with the help of the said chemicals and resins, it is simply not possible or feasible to manufacture the appellants' final products. The said binders, chemicals, resins are clearly used in the manufacture of the final product. The appellants have referred to the following decisions in support of their submissions:- (i) 1997 (94) E.L.T. 4 (S.C.) in the case of TELCO Ltd. v. CCE; (ii) 1996 (82) E.L.T. 575 in the case of Shri Ramakrishna Steel Industries Ltd. v. CCE; (iii) 1998 (103) E.L.T. 50 in the case of CCE v. TELCO Ltd. Shri Bagaria, learned Advocate h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Heading No. 28.05. According to Shri Bagaria, learned Advocate, Foundry Chemicals/Fluxes of the aforesaid category are Slax-30, Forrogen and other Foundry Fluxes falling under Heading No. 38.23. Slax-30 is a chemical product and is used for coagulating the slag on the liquid metal surface. This helps in removing the dirty particles from the liquid metal and cleaning the same for providing clean liquid metal for making the pipe. These materials are thus directly used as inputs for manufacture of the appellants' final products. Forrogen and other Foundry Fluxes help in reducing the skull formation on top of the ladle lining. By avoiding skull formation and slag deposition in the ladle, these also help in maintaining cleanliness of the met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication of mind, he has disallowed the Credit on the ground that the same do not get consumed in the final product itself. He refers to the Tribunal's decision in the case of C.C.Ex. v. Steel Strips Alloys Limited reported in 1999(32) RLT-299. We agree with the submission of the learned Advocate that inasmuch as the goods are admittedly used in relation to the manufacture of the final product, their consumption during the course of manufacture of the final product is irrelevant. The decision of the Tribunal in the case of Steel Strips Alloys Ltd. referred to the learned Advocate, squarely covers the issue in their favour. Accordingly, we hold that the appellants were entitled to avail the Credit in respect of the said goods. 7.A part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 211/45/96-CX, dated 14-5-1996. The said Circular, submits the learned Advocate, has been ignored by the Commissioner. We agree with the submission of the leaned Advocate that as long as there is no dispute about the duty-paid character of the goods, the fact that the address of the head office was mentioned in the duty paying documents instead of the address of the factory, Modvat credit cannot be legally denied to the appellants. 8.Similarly, it has been alleged in respect of the invoices of Orissa Cement Limited that inputs namely, 'Portland Cement' was not industry specific and could be used by a large class of persons and units. We agree with the appellants' contention that there is no such requirement under the law. Secondly, it ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the ratio of the same, we allow the Credit in respect of ramming marks. 11.A small portion of the Credit has been denied on the ground that the declaration did not cover UNISET-710 either by name or by tariff sub-heading. The appellants have explained that UNISET is a brand name of the manufacturer. But the material is actually a binder which is already declared by them. We agree that the Modvat credit could not be denied on this ground. The same is accordingly allowed. 12.As regards the Modvat credit of Rs. 4,535.00 denied on the basis of wrong name in the invoice, the appellants admit that wrong invoice was handed over to them by the transporter. The said amount is not being challenged by them. Accordingly, the same is confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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