9911796707
TMI Blog1998 (12) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... . In all, 4 appeals have been filed. Out of these 4 appeals, one is combined Appeal and the remaining three are supplementary appeals. As the issues involved in all these 23 Appeals is the same, they were heard together and are being disposed of by this common order. 2. It was noticed that supplementary appeals were filed much late. The combined appeals were, however, filed within time. It has been the consistent practice of the Tribunal to condone the delay in filing the supplementary appeals. Following this well settled position, the delay in filing the supplementary appeals is condoned. 3. The facts of the case, in brief, are that the Appellants are engaged in the manufacture of Steel billets and are availing the Modvat credit facili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l referred to the decision of this Tribunal in the case of Pratap Steels v. C.C.E. [1997 (95) E.L.T. 584] where the Tribunal held that one to one co-relation of inputs and final product under the Modvat scheme for utilisation of credit was not required and that the excess credit accumulated can be utilised on the same final products out of non-duty paid inputs. 8. The ld. Counsel also referred to the judgment of this Tribunal in the case of Sawottam Ispat Pvt. Limited v. C.C.E. [1989 (41) E.L.T. 181] in which this Tribunal held that Modvat credit allowed in respect of any input can be utilised towards payment of duty on another final product for the manufacture of which the inputs were intended to be used. The ld. Counsel submitted that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eel Works Limited [1990 (48) E.L.T. 552] wherein the Tribunal held that Flurospar helps in removing impurities in metal and, therefore, will be eligible for Modvat credit as being used in or in relation to the manufacture of the finished product i.e. castings under Rule 57A of the Central Excise Act, 1944. 13. Regarding Mill Board, the ld. Counsel submitted that this product is eligible for Modvat credit as was held by the Tribunal in the case of M/s. Hindalco Limited [1997 (96) E.L.T. 576]. 14. Insofar as Tundish Nozzle, Laddle Well Block and Tundish Well Block are concerned, the ld. Counsel submitted that they are covered by the decision of this Tribunal in the case of Steel Ingots Limited [1997 (93) E.L.T. 153] wherein the Tribunal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preceding paragraphs are covered by one or the other decisions of the Tribunal. Only items like Copper Moulds, Molasses, Acco Sets, Porous Plug, Cast Iron Slag Pot will not be admissible for Modvat credit. 17. Regarding the case law cited and relied upon by the ld. DR, we find that the ld. DR submitted that the South Region Bench of the Tribunal in the case of M/s. A.C.C. Ltd. held that Modvat credit was not admissible on fire bricks and refractory bricks etc. We have seen the judgments of the South Region Bench and we find that for holding so, they have relied on the judgment of this Tribunal in the case of C.C.E. v. Raipur Alloy Steel Limited. We have perused the judgment of this Tribunal in the case of M/s. Union Carbide India Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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