9911796707
TMI Blog1997 (1) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... final product, as per the definition of the input contained in Rule 57A of the Central Excise Rules and have rightly been disallowed by the adjudicating authority. 2. Brief facts of the case are that the appellants are engaged in manufacture of goods covered by the Modvat provisions. The appellants filed the declaration as required under Rule 57G of the Central Excise Rules, 1944 in respect of steel crucibles, fibre glass filter mesh and filter cloth. The respondents issued a show cause notice alleging that these items were not covered within the meaning of the inputs. After adjudication the Assistant Collector, Central Excise disallowed Modvat credit on steel crucibles fibre glass filter mesh and fibre cloth. The appellants filed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... msp;Heard both sides. In this case the Modvat credit was disallowed in respect of steel crucibles, fibre glass filter mesh and filter cloth. We find that in case of Escorts Ltd. v. CCE reported in 1996 (16) RLT 712, the Tribunal allowed the benefit of Modvat credit in respect of fibre glass filter mesh used in manufacture of piston and rings. We respectfully follow the decision cited and relied upon by the appellant and hold that Modvat credit will be eligible on fibre glass filter mesh. 6. In so far as the claim of the appellant in respect of the steel crucible and filter cloth we find that the Tribunal in the case of Escorts Ltd. (supra) discussed in respect of steel crucibles. The Tribunal held as follows: In another decision of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For want of details in this regard before us, we remand this aspect of the case to the jurisdictional Assistant Commissioner to determine the issue in the light of the Larger Bench decision, cited above, and after giving the appellants opportunity to explain the manner of use of the crucibles and with reference to technical write up/textual authority on the subject. 7. Having regard to the above decision of the Tribunal, we agree with the observations and held that in absence of detail regarding their manner and their use its eligibility for Modvat credit will have to be redetermined by the adjudicating authority by applying the ratio of the decision in the case of Rama Krishna Steel Industries v. CCE reported in 1996 (82) E.L.T. 575 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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