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TMI Blog1995 (11) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... , Vadodara GSM-2162/89 Baroda, Dt. 26-10-1989 6. E/43/90-Bom. D/28/89, Dt. 29-5-1989 ACCE, Vadodara GSM-2303/89 Baroda, Dt. 20-11-1989 7. E/44/90-Bom. D/9/89, Dt. 31-1-1989 ACCE, Vadodara GSM-2310/89 Baroda, Dt. 20-11-1989 8. E/350/90-Bom. D/3/89 Dt. 24-1-1989 ACCE, Vadodara GSM-130/90 Baroda, Dt. 2-4-1990 9. E/353/92-Bom. D/117/91 Dt. 18-9-1991 ACCE, Vadodara KVV-169/92 BRD, Dt. 3-4-1992. As [all] these matters relate to denial of MODVAT Credit in relation to certain inputs, the appeals are taken up for hearing and are being disposed of by this common order. 2. The appeals relate to denial of Modvat Credit on sodium silicate, acetylene gas, graphite stopper heads, ramming mass, tundish boards, Meta Seal/pack, Accosets, Thermoceouple Tips, Sleeves, Nozzles, Blocks, Bricks, Roof Sets, Copper Mould Tubes, Grinding Wheel, Casting Powder, Oxygen, Refractory materials and Firecrete Super. 3. The appellants are manufacturers of steel billets and rolled products and they are declaring all these items in their declaration under Rule 57G for availment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to be given by the learned Advocate cannot be sustained. 5. Considering these submissions, it appears that what is excluded vide Rule 57A are the machines, machinery, plant, equipment, apparatus, tools or appliances used in producing or processing any of the goods or for bringing about any change in any substance, in or in relation to the manufacture of the final product, fall within the excluded category from applicability of the provisions of Rule 57A. The submissions made by the learned Advocate that this would not include the spare parts of the machinery does not appear to be convincing as the components and parts go with the machinery and hence cannot be accepted. 6. Before taking items individually, it may be observed that these items have been identified by the adjudicating authority in their Order-in-Original, indicating the natural uses to which they are put, and both the sides agree to what has been specified therein in relation to various uses of these items. The narration as given by the learned Adjudicating Authority in these matters is therefore taken as the base to arrive at the appropriate calculation in relation to the items specified. So far as the individ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply to only the ramming mass and may not stand extended to the other items, merely because they are shown to have identical function as the ramming mass. In his submission, except the ramming mass, the other items should be taken as used in or in relation to the maintenance of the machinery and could not be considered as eligible for availment of Modvat Credit. 8. Considering the submissions made, so far as the ramming mass is concerned, the issue stands covered by the decision referred to above and despite the contrary view expressed by the West Regional Bench earlier, the judicial discipline would call for following the larger Bench decision. Denial of Modvat Credit on ramming mass is therefore not sustained. So far as the other items are concerned, going by the uses as indicated in the orders referred to hereinabove, the sodium silicate is used for the purpose of preparing the ramming mass and the rest of the items are used for patch on work or repair or the filling of joints of the refractory brick. Their functioning is same as those of the ramming mass and following the observations made by the Calcutta High Court that any chemicals so used have to be taken as not falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely temperature measuring instruments and tips if they get consumed during the process of measurement, cannot be taken as the one eligible for Modvat Credit as an input. By issuing the Trade Notice, the Govt. seems to have intended to grant. Modvat benefit to the Thermoceouple Tips. When the Govt. themselves desire that Modvat scheme should be extended and credit should be given to this item when they get melted during the process of manufacture, there should not be any reason to deny the same. Further, such items which are used in relation to the manufacture have also been included in the Modvat scheme for availability of credit. This item gets consumed during the process of manu- facture of the steel of the type required by the manufacturer and consistency, in temperature is essential for bringing out the desired product. Denial of Modvat Credit thus appears not justified and the order to that extent is set aside. 12. So far as the Graphite Stopper Head, Sleeves, Nozzles, Blocks Roof Sets, Copper Mould Tubes and Grinding Wheels are concerned, the learned Advocate has said that they would not be eligible for availment of Modvat Credit and the order to that extent is therefore co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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