2001 (10) TMI 922

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..... ondent. [Order per : Jyoti Balasundaram, Member (J)]. Modvat credit has been denied on the following items on the ground that they are not inputs eligible for Modvat credit under Rule 57A of the Central Excise Rules :- (i) Bottom Pouring Set (ii) Roof Set and Morter (iii) Clay Graphite - Stopper Head (iv) Insulating Sleeves/Calpad (v) Hot top powder (vi) .....

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..... e prays that credit may be extended to items in dispute and the appeal allowed. 2. Ld. DR opposes the prayer highlighting the aspect that the goods are not inputs within the meaning of Rule 57A of the Central Excise Rules. 3. We have carefully considered the rival submission. The use of each item is set out as under : - (i) Bottom Pouring Set : These are refractory bricks, which are lined in .....

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..... e hot liquid metal in the riser to insulate and keep the atmospheric temperature. (vi) Oxygen Gas : This gas is used in the manufacturing stream for oxidation purposes, and removing impurities in the molten metal. This gas is also used for cutting runners and risers and other extraneous metallic elements on the inner and outer surface of the castings, after they are taken out of the mould. 4. .....

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