9911796707
TMI Blog1996 (7) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... l crucibles/silicon carbide crucibles, and fibre glass filter cloth/mesh holding that these materials fall under the category of excluded inputs, under Rule 57A being in the nature of apparatus, equipment, etc. These were, therefore, held to be not inputs used in or in relation to the manufacture of pistons and piston rings which are the final products of the appellants, herein. 2. We have heard Sh. P.S. Bedi, ld. Consultant for the appellants, who contended that the matter now stands settled by the Larger Bench decision in the case of Union Carbide India and Ors. v. Commissioner in Final Order No. 1487 to 1502/96-NB, dated 14-6-1996, 1996 (86) E.L.T. 613 (Tribunal) = 1996 (15) RLT 144. Ld S.D.R. Sh. Mewa Singh appeared for the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n metal charge which is used to make the final product. 6. The Larger Bench decision of the Tribunal (supra) has examined the scope of the exclusion clause in the definition of the term inputs in the Explanation to Rule 57A. The Larger Bench held that parts of machine, apparatus, equipment, etc. will not be hit by the exclusion. In such a view of the matter, the Larger Bench found that in the Calcutta High Court decision in the case of Singh Alloys Steel v. Assistant Commissioner of Central Excise - 1993 (66) E.L.T. 594 goods which are not raw-materials converted into finished products and which are charged into furnace as fettling materials to dissolve and seal the crevices in the refractory walls of the furnace and are consumed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... temperature. The manner of use of the crucibles in this case in detail is necessary to apply the ratio of the Larger Bench decision in Union Carbide case (supra). Since such data is not before us, it will be appropriate to remand the matter to the Assistant Commissioner to consider the issue afresh in regard to the eligibility or otherwise of crucibles to be considered as an input under Rule 57A of Central Excise Rules for modvat purposes, in accordance with law after obtaining the necessary particulars from the appellants and in the light of the ratio of the Larger Bench decision (supra). An opportunity of hearing may also be given to the appellants in the matter. 8. The appeals are disposed of by holding that fibre glass filter mesh wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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