9911796707
TMI Blog1992 (5) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... chedule to the Central Excise Tariff. The Appellants were availing deemed MODVAT credit on re-rollable material obtained by them from the market in terms of Order No. 347/1/88-TRU, dated 1-6-1987 issued by the Ministry of Finance under Rule 57G(2). The re-rollable material after being subjected to rolling process was drawn into wire in the appellants factory for being used along with cement concrete mixture for the production of cement spun pipes. In the impugned order dated 30-4-1991 the Collector (Appeals) held that deemed credit on re-rollable materials received by the appellants was not admissible in terms of Rule 57D(2) since wire drawn out of such material was in itself a final product and could not be deemed to have come into exist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants final product being cement spun pipes falling under sub-heading 68.07 of the Tariff the concession in terms of the order dated 1-6-1989 issued by the Ministry of Finance was not admissible to them. 5. The short point that arises for consideration in this case is whether deemed credit of duty would be admissible in respect of re-rollable materials used as input in the manufacture of wire which is used as an exempted input in the manufacture of final product, namely, cement spun pipes. 6. We find that the question of admissibility of credit of duty in respect of Oxygen and dissolved Acetylene gas used as input in the manufacture of steel castings which arise as an exempted intermediate product in the course of the manufacture of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the respondents which they use for the manufacture of the final products, bogies and couplers. The cuttings of runners, risers etc. are essential for the manufacture of the steel castings. In other words, the steel castings cannot be manufactured without cutting the runners and risers. The respondents have set out to manufacture bogies and couplers and not steel castings. Steel castings are not the finished excisable goods they wanted to make. Their finished goods are bogies and couplers. Accordingly, the two gases in question would definitely be eligible to be considered as used in the manufacture of steel castings. The only inputs which are not eligible for the credit facility under Rule 57A are those described in the Explanation Clause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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