1998 (6) TMI 170

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ts who have sought decision on merits. As the matter is covered by precedent decision stay is granted and the appeal is taken up for disposal. 2. Heard Shri A.R.S. Kumar, the Ld. DR. 3. Commissioner (Appeals) in the impugned order has allowed the department s appeal holding that sleeves used in the manufacture of castings by the Appellants is not an eligible input under Rule 57A of Central Ex .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ill not be covered thereby. There is a further decision of the Tribunal in the case of Kalyani Steel v. CCE - 1998 (99) E.L.T. 620 (Tribunal) = 1998 (74) ECR 884 where binding accessories have also been held to be eligible for Modvat credit and the sleeves in this case are in the nature of such binding accessories in the manufacture of castings. Therefore following the precedent decisions the impu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X