2002 (1) TMI 1158

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..... The respondents manufacture Iron Steel Ingots and billets falling under Chapter 72. They availed the Modvat credit on certain items as capital goods under Rule 57-Q and on some other items as inputs under Rule 57A of the Central Excise Rules, 1944. This credit is disallowed to them by the Asstt. Commissioner of Central Excise Division, Ludhiana vide his Order dated 15-1-98. The total amount inv .....

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..... pter heading 29.42) :- It is a part of automatic polishing machine to prepare samples. III. Electric Cable (Chapter heading No. 85.44) :- It is used for connecting supply to automatic polishing machine. IV. Polishing Bowl (Chapter heading No. 73.26) :- It is used for rough and fine polishing of sample for fine accurate microscopic examination of structure. V. Nozzle Holder/Lock .....

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..... ave against sediment deposits. In my view this is appropriately covered as input under Rule 57-A. The challenge is further made to the item Magnesia Carbon Bricks as an input item. This is referred to as refractory lining which provides safe operation against more severe operating conditions to laddle due to longer holding time, higher temperature conditions. These bricks also offer excellent resi .....

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