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TMI Blog1998 (7) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... g on the stay application was converted into the hearing of the main appeal with the consent of both sides. 2. The assessees claimed as inputs - (1) aluminium oxide grains; and (2) Cerwool pads under Rule 57A. 3. The Additional Commissioner held that aluminium oxide grains were admissible inputs following the Calcutta High Court judgment in the case of Singh Alloys Steel Ltd. v. Asstt. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y considered the submissions and I have seen the citations. 6. In terms of the show cause notice, the credit was taken in terms of Rule 57A. Both the lower authorities have discussed the eligibility of the inputs under Rule 57Q. Ld. Advocate submits that this is permissible in terms of the Tribunal judgment in the case of Kalyani Steels Ltd. v. C.C.E., Pune reported in 1998 (99) E.L.T. 620 (Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment, the refractories were specifically listed in the Explanation to Rule 57Q. But where material in the manner of refractories were always classifiable under Clause 1(b) of the rules, the argument that the eligibility of such pads would commence only from the date on which refractories were specifically covered under the definition would have no force. Here it is not necessary to go into th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7A or under Rule 57Q would depend upon the manner in which they are used and the role they play in the manufacture of goods. No decision can be pronounced on these aspects in the absence of sufficient information. As for as aluminium grains are concerned, I have no option but to remit the proceedings back to the Commissioner (Appeals), who will give a well-reaso- ned order in their regard, if nece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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