1996 (4) TMI 216

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..... digarh is directed against the order of Collector, Central Excise (Appeals). The Collector (Appeals), in his order, had held I, therefore, hold that credit is admissible on steel balls. 2. The facts of the case, in brief, are that the respondents herein are engaged in the manufacture of ferrite powder and soft ferrite powder. For manufacture of these final products, the respondents purchased s .....

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..... et out in the appeal memo. 4. There is a request from the respondents to decide the case on merits. 5. Heard the submissions of the learned DR and perused the records. I find that the term used in Rule 57A is `used in or `in relation to the manufacture of final product. In the instant case, steel balls are used in the ball mills for grinding purposes. The material fed in the ball mills canno .....

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..... lassifiable under Chapter 72 of the CETA, 1985, they are thus not known or traded in the market as tools/equipments. Moreover, steel balls after repeated use in the ball mills wear out and thus even otherwise they appear in the final product in traces. Thus steel balls are not covered by the exclusion clause under Rule 57A of the Central Excise Rules, 1944. I find that similar issue was before the .....

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