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TMI Blog1991 (11) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Durgapur Steel Division, Durgapur. By his said order the Assistant Collector had disallowed Modvat credit on Ramming Mass used by them. 2. Shri R.M. Das, learned Consultant appeared for them during the hearing of their appeal before us. He referred to the contentions raised in the appeal and pleaded that the appeal be allowed. 3. Shri A. Choudhury, learned Departmental Representative opposed the contentions raised in the appeal. He supported the order of the lower authorities. He submitted that the matter is covered by two decisions of the Tribunal. These are - (1) Sathya Steel Strips Pvl. Ltd. v. Collector of Central Excise reported in 1988 (38) E.L.T. 485. (2) Mukand Iron Steel Works Ltd. v. Collector of Central Excise report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the final product. They are consumable items and are clearly outside the explanation appended to Rule 57A. Modvat credit is unassailable. 6. They have cited the judgment of the Supreme Court in Collector of Central Excise v. Ballarpur Industries Ltd., 1989 (43) E.L.T. 804 (S.C.) and the decision of this Bench in Collector of Central Excise v. Heavy Engineering Corporation reported in 1990 (49) E.L.T. 531 = 1990 (16) E.T.R. 272 E.R.B. The Heavy Engineering Corporation case related to admissibility of modvat credit on oxygen and Acetylene Gas used for cutting runners and risers in the castings. That is not relevant while dealing with the present question. In the Ballarpur case the Honourable Supreme Court had observed that one of the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. are not included therein. The Collector (Appeals) has reached the finding that Ramming Mass is not considered as input for availing the benefit under Rule 57A. As the expression input stands for goods used in or in relation to the manufacture of the final product, his finding is that the material Ramming Mass is not used in or in relation to the manufacture of steel by the appellants. From the Scheme of Rule 57A the question whether the goods are machines, machinery etc. will need to be considered only after meeting the first requirement of use in or in relation to the manufacture of the final product. As machines, machinery etc. have been specifically excluded from the Scope of the term input for the purpose of Rule 57A, there is no d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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