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Issues: Whether Ramming Mass can be treated as part of machinery for denial of Modvat Credit or it can be termed as an 'input' for eligibility of Modvat Credit under Rule 57A.
Summary: The Appellate Tribunal CEGAT, New Delhi-LB considered the question of whether Ramming Mass should be treated as an 'input' for Modvat Credit eligibility under Rule 57A. Referring to a judgment of the Calcutta High Court in the case of Singh Alloys, the Tribunal noted that no contrary judgment had been presented by the Revenue. As the Calcutta High Court's judgment was the only one directly addressing the issue, the Tribunal followed it and held that Ramming Mass is indeed an 'input' for Modvat Credit eligibility. The appeals were allowed based on this decision, and Cross Objections were disposed of accordingly. In view of the Larger Bench decision, Ramming Mass is considered an 'input' under Rule 57A for Modvat Credit eligibility. The Tribunal's decision aligns with the Calcutta High Court judgment, and as a result, the appeals by the parties were allowed, and Cross Objections by the respondent were disposed of accordingly on the specified date.
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