9911796707
TMI Blog1999 (11) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 1944. During the period June to August, 1993, the appellants took Modvat credit of the duty paid on certain goods treating the same as 'inputs' under Rule 57A ibid. These goods included nozzles. These nozzles were used for conveyance of liquid metal from laddle to tundish and again from tundish to mould. It was on the basis of such use that the appellants treated the nozzles to be inputs used in or in relation to the manufacture of their final products and took the credit of the duty paid thereon under Rule 57A ibid. This was challenged by the Department by show cause notice and such challenge was contested by the party in their reply to the notice. Ultimately, in adjudication of the dispute, the jurisdictional Deputy Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Rule. The learned Advocate, addressing the Bench with reference to both the aforecited decisions, has submitted that the decision of the Tribunal in the case of Panchmahal Steel Limited is no longer good law on the issue of modvatability of nozzles in the light of the decision of a coordinate Bench of the Tribunal in the case of Modella Steel Alloys (supra) which was rendered on the basis of the ratio of the decision of a Larger Bench of the Tribunal with regard to the scope of the Explanation to Rule 57A ibid in the case of Union Carbide India Limited v. Collector [1996 (86) E.L.T. 613 (T)]. 4. I have perused the orders of the Tribunal in the aforecited cases of Panchmahal Steel Limited and Modella Steel Alloys Limited. In the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the rival submissions made before me, I would agree with the point argued by the learned Advocate with reference to the decisions of the Tribunal in the cases of Union Carbide India Limited and Modella. Accordingly, I would follow the ratio of the decision of the Tribunal in the case of Modella and hold that the tundish nozzles used by the appellants for transferring molten metal from one part to another part of the steel plant during the process of manufacture of their final products are eligible inputs for the Modvat credit under Rule 57A of the Central Excise Rules. Therefore, I set aside the impugned order in so far as the said nozzles are concerned and allow the appeal with consequential reliefs (if any) to the appellants. X X X X Extracts X X X X X X X X Extracts X X X X
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