9911796707
TMI Blog1999 (12) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. Kilaniya, ld. JDR submits that the Department has not accepted the Tribunal decision in the case of M/s. Nova Iron and Steel relied upon by the Commissioner (Appeals) in the impugned order. Further, the other item involved namely clean flow is a chemical used to remove deposit from the cooling coil in the air-conditioning system. Therefore, the said item was not used in or in relation to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the Tribunal had in Nova Iron and Steel v. CCE [1997 (96) E.L.T. 165] taken the view that refractory bricks were not covered by the exclusion clause of Explanation under Rule 57A and therefore credit will be admissible on that item as an input. In the instant case the Commissioner (Appeals) had observed that the item namely Magnesia Carbon Bricks are used for lining purposes in the furn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to the manufacture of their final products, namely, iron and steel products. However, it is seen that clean flow has been held to be eligible as an input for Modvat credit under Rule 57A by the Tribunal in its decision in CCE v. J.K. Synthetics Ltd. - 1998 (98) E.L.T. 507. 5. As is apparent from the above, the issues are covered in favour of the assessee by earlier decisions of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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