1999 (12) TMI 349

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r]. - Appearing for the appellant Collector Shri Y.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, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... submissions and have perused the record and the case law. I 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 Mag .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e to show that the air-conditioning system has been used in or in 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X