1997 (6) TMI 240

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..... ved in this matter is whether refractory cement described technically as WHYL Heat A is entitled to the benefit of Modvat credit under Rule 57Q as claimed by the appellants. Lower authorities have denied the benefit of Modvat credit under the said Rule. Hence, this appeal before the Tribunal. 2. Ld. Advocate Shri Rajesh Chibber has submitted that the lower appellate authority impliedly by refe .....

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..... T credit under the said Rule 57A should not be admitted at this stage. 4. In his rejoinder ld. Advocate submits that citation of the judgment relating to ramming mass itself showed that the appellants claimed the benefit of Modvat credit on refractory cement under Rule 57A otherwise there was no point in citing that judgment. On a query from the Bench, ld. Advocate submits that judgment cited .....

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