1997 (5) TMI 239

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..... ssors Ltd. have filed the present application for rectification of mistake (ROM) with regard to the Tribunal s Final Order No. A/755/96-NB, dated 12-3-1996. The point for consideration in the Appeal No. E/1159/94-NB, disposed of by the above final order dated 12-3-1996, was whether the foundry chemicals used in the preparation of sand moulds and sand cores were eligible for Modvat credit and wheth .....

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..... sand mould are used in relation to the manufacture of steel castings. The Tribunal held that the contrary view taken in the case of Shivaji Works Ltd. v. Collector of Central Excise, 1990 (50) E.L.T. 50 (Tribunal) was not correct. 3. In view of the Larger Bench decision of the Tribunal, the ROM application is allowed. The Order No. A/755/96-B, dated 12-3-1996 is recalled and the appeal is allowe .....

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