1997 (1) TMI 334

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..... [Order per : Jyoti Balasundaram, Member (J)]. The above application has been filed in terms of Section 35G(1) of Central Excise Act, 1944 seeking reference of the following questions of law purported to have arisen from Final Order No. A/1788/96-NB, dated 10-7-1996. (i) Whether, in the facts and circumstances of the case the Hon ble Tribunal was right in disallowing Modvat credits unde .....

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..... le Tribunal was right in placing reliance on its earlier decision in C.C. Ex. v. Raipur Alloys Steels Ltd. - 1995 (78) E.L.T. 44 and in completely overlooking the submissions made by the appellants that aforesaid decision had been passed sub silencio on the point whether parts of plant and equipment were covered within the ambit of the exclusions to the definition of inputs under Rule 57A, as co .....

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..... the Hon ble Tribunal was right in inter alia holding that refractory bricks were not used in or in relation to the manufacture of dutiable final products, especially when it had, in its own earlier decision in C.C.Ex. v. Raipur Alloys Steels Ltd. - 1995 (78) E.L.T. 44, had arrived at a finding in the affirmative on this point and had only concluded that such bricks were parts of plant and equip .....

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..... e stand excluded from Modvat coverage in terms of Explanation to Rule 57A of Central Excise Rules, 1944 when they fall for classification under Chapter 69 (covering ceramics) and not Chapter 84 or 85 which cover machines and machinery ? (ii) Whether the items excluded specifically from the scope of the expression inputs in the Explanation to Rule 57A should be held to cover not only items like .....

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..... has erred in interpreting the observation of the Hon ble Supreme Court in the case of C.C.E. v. Ballarpur Industries - 1989 (43) E.L.T. 804 (S.C.) (supra) about the utilisation of the material in the manufacturing process as distinct from the manufacturing apparatus to mean that the use of fire bricks by the applicants constitutes their use as manufacturing apparatus and not use in the manufactur .....

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