9911796707
TMI Blog1996 (4) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... - This appeal is directed against the order of Collector of Central Excise (Appeals). The Collector (Appeals) in his order had held that :- "In view of above discussion, I, therefore, find no merits in the appellant's contentions warranting any interference with the adjudication order in this case. The appeal is, therefore, rejected. Since the issue, the appellant's contentions as well as the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of sand mould which was held by them as an intermediate product and therefore denied Modvat credit. Against this decision of the lower authorities the present appeal has been filed by the appellants. 3. Shri Y.D. Gera, Manager of the appellants' company submitted that the Larger Bench of the Tribunal in the case of Shri Ram Steel Industries Ltd. reported in 1996 (82) E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her used in the manufacture of steel castings are eligible inputs for the purpose of Modvat credit as the same are used in or in relation to manufacture of steel castings. I find that CO2 gas is used in or in relation to the manufacture of sand moulds which are further used in the manufacture of steel castings. In this view of the matter I hold that the ratio of the decision cited (supra) squarely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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