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TMI Blog1996 (7) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned orders. The Asstt. Collector relying on the decision of Hon ble Tribunal has correctly disallowed Modvat. The adjudication Order No. 33/AC/D/88, dated 1-7-1988 is not relevant nor binding. I therefore, reject the appeals and uphold the impugned orders. 2. The facts of the case, in brief, are that the appellants are engaged in the manufacture of steel ingots. While checking RT 12 return of the appellants for the month of Feb. 1994, the Central Excise Officers found that the appellants took Modvat credit amounting to Rs. 15,687/-. The Hot Tops are placed over ingot moulds to serve as insulators during the manufacture of steel ingots. It was alleged that Hot Tops form a part of the equipment or apparatus. A show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lector. 3. Shri G. Shiv Dass, the learned Advocate appearing for the appellants submitted that the lower authorities solely relied on this judgment of the Tribunal in the case of C.C.E., New Delhi v. M/s. R.D. Alloys reported in 1991 (56) E.L.T. 798 (Tribunal) = 1991 (36) ECR 358. He submitted that the facts of the case were not properly placed before the Tribunal inasmuch as in para 7 of their judgment, the facts recorded about Hot Tops are that As regards the hot-tops, his submission is that these are placed on the top of ingot moulds after pouring the molten metal in the mould and they work as insulator and prevent formation of cavity in the steel ingot and that these are used to give proper shape to the ingot. Hence these are part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... variation in the facts considered in the case of R.D. Alloys and the facts as stated in the case before me. In the case of R.D. Alloys, it was stated that hot tops are put on top of the steel ingots mould after pouring molten mould. It was also stated in the case of R.D. Alloys that hot top was used for presenting cavity in the steel ingots whereas the facts stated before me in the instant case were that hot tops are put on the top of the mould before pouring molten metal and the hot tops are used as catalyst for the purpose of maintaining temperature at a particular level. This variation in the facts is material and therefore, a different view is possible. 6. In the case of R.D. Alloys, the Single Member Bench of this Tribunal held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... useful function. Plant The land, buildings, and equipment used in an industry. Tool Any device, instrument, or machine for the performance of an operation, for example, hammer, saw, lathe, twist drill, drill press, grinder, planner, or screw driver. To equip a factory or industry for production by designing, making and integrating machines, machine tools, and special dies, jigs, and instruments so as to achieve manufacture and assembly of products on a volume basis at minimum cost. Para 21 also is important and the same is also reproduced below :- 21. None of these definitions would include items like chemicals such as the items in question. It may be noted that as far as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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