9911796707
TMI Blog2001 (4) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... these appeals, the common issue is involved and, therefore, these are being taken up together for disposal. 2. The appellants are engaged in the manufacture of iron and steel products and in respect of mortars, they claimed the benefit of Notification No. 217/86-C.E. and, alternatively, they also claimed under Notification 21/86-C.E. 3. Ld. Counsel, appearing on behalf of the appellants, fairly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of the final product and is entitled for the benefit of Notification 217/86-C.E. The appellants also relies upon the decision of the Hon'ble Karnataka High Court in the case of Escorts Ltd. v. C.C.E. reported in 2000 (120) E.L.T. 75 (Kar.) in which the Hon'ble High Court held that ramming mass, which is used for lining induction furnaces to provide an insulative and workable crucible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the manufacture. If either of these items have been used from which final product is the resultant then the benefit of Modvat can be claimed. The word "in relation to" is further clear from the explanation which has been given where it is mentioned that for the purpose of this rule input goods which are manufactured and used within the factory of production or in relation to the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re eligible for the Modvat credit have been explained by the assessee as under : "1. FIBRE GLASS FILTER MESH Fibre Glass filter mesh is primarily used to remove the oxide inclusions from the molten alloy melts. Unless this is done the inclusion would not get into the casting and render it unutilisable. The filter mesh has a resin coating. This resin becomes a part of the finished product. Durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xed with water, rammed and sintered in Induction Furnace to provide an insulative and workable crucible surface. This material is being imported presently because of non-availability of equivalent indigeneous material." The Tribunal in the case of Natraj Ceramic & Chemical Indus. Ltd. (supra) held that mortar captively consumed in lining the furnaces, is entitled for the benefit of Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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