9911796707
TMI Blog1993 (12) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... Subramanian, DR, for the Respondents. [Order per : S. Kalyanam, Member (J)]. The issue in Appeal No. E/500/90 is with reference to the appellant s entitlement to Modvat credit in respect of portland cement used as an input and Shri Sastry, the learned Counsel for the appellants, submitted that the learned Collector (Appeals) by order dated 23-11-1990 in Order No. 184/90(H) has allowed M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in relation to manufacture of the end product and also placed reliance on the ratio of the ruling of the Calcutta High Court in the case of M/s. Singh Alloys Steel Ltd. v. Asstt. Collector of Central Excise, reported in 1993 (66) E.L.T. 594. Shri Sastry fairly conceded and the Calcutta High Court s ruling has been distinguished by the West Regional Bench on facts and this Bench has also tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rotective refractory only, and the consumption of these items in due course is only incidental to the process of manufacture and hence the usage of these items in the manufacture of Ferro Chrome does not make them a part of the raw materials and therefore, the party is not eligible to take credit on these goods. The ruling of the Calcutta High Court is distinguishable on facts in regard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
