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TMI Blog1989 (11) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... ent [Order]. M/s. Ghatge Patil Industries situated at Uchagaon, Kolhapur have filed the present appeal petition against the Order-in-Original passed by the Assistant Collector of Central Excise Customs, Kolhapur Division under his F. No. V(Mod-vat)demand/92/TB/88 dated 29-6-1988 wherein he held that the foundry chemicals are not used in or in relation to the manufacture of final produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n employed in the manufacture of Iron Steel in mini steel plant, is a consumable item and also essential for such manufacture with the consequence that these should be eligible for Modvat credit. (iv) Even prior to introduction of Modvat system, the chemicals such as Sodium Silicate etc., were produced by them under Chapter X procedure and thus remission of duty was available on the same, bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in or in relation to the manufacture of final products is unjust, unlawful and unwarranted, and is not sustainable in law. 3. The personal hearing of the case took place on 8-9-1989 and Shri A.S. Bambhorikar, Purchase Superintendent (Excise) appeared for the hearing and after reiterating the pleas, he put forward below mentioned additional pleas. (A) The chemicals are used for the following t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are therefore not eligible for credit in respect of the inputs of these moulds. On the other point the Appeal has greater force, heat treatment and purification of molten metal are essential factors for final product Grey Iron Castings. Unfortunately, Assistant Collector s impugned orders are very brief and not speaking. The Assistant Collector has not given any indications as to why these in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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