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TMI Blog1999 (6) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... Electric Wire Cable, Patra line, Clay Graphite Stopper Head and Nozels. 2. Shri Harbans Singh, ld. Counsel submits that the functions of these items are as under : - Teaming Compound : It is in the form of powder containing carbon and fly ash. It is used to get non-defective and quick stripping of the ingot. It is kept in the bottom of the mould before pouring of liquid matter. Hot Top : It is part of ingot mould containing extermic mixtures and is fixed on ingot mould to get the right quality of ingot. Refractory : It is the inner part of the furnace and laddle. The three types of refractories are selected for three different grade of steels. Ramming Mass : It is coating to protect the inner refractory lining of the furnace fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese are used for making mill rolls which are basic part of a rolling mill and used to give required size/shape. Electric Wire Cables : These items give the electric supply to main equipment of Air Pollution Control Device. Patra Line : It is used for fixing the rolling mill equipment on the foundation. Clay Graphite Stopper Head : Part of laddle containing Alumina and graphite. It is fixed on laddle for pouring liquid metal into the liquid mould. Nozzle : It is used for spraying water on Billet at concast machine. 3. In support of his contention, ld. Counsel submits that most of the items have been allowed Modvat credit by the Tribunal in its judgment in the case of Rapti Ispat Limited [1997 (93) E.L.T. 532]. He submits that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as inputs on certain items and as capital goods in respect of other items. Looking to the facts and the circumstances of the case, the issue decided by this Tribunal in its various decisions, we hold that Modvat credit will be admissible on all the items except CTD Bars, Rough Forged Blank and Patra Line Metal. Ld. JDR had serious objection about admissibility of Modvat credit on Clay Graphite Stopper Head. We note that a laddle is used for carrying metal mould, thus it is part of the handling equipment. This Tribunal in a number of cases has held that the material handling equipment is capital goods and is admissible to Modvat credit. We do not find any reason to disagree with the findings of this Tribunal. Recently, the Larger Bench of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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