2002 (1) TMI 1160

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..... r]. After dispensing with the condition of pre-deposit of the duty amount, I take up the appeal itself inasmuch as the issue is covered in favour of the appellant company by various earlier decisions of the Tribunal. 2. The original adjudicating authority allowed Modvat credit to the appellants in respect of Silica Mortar, Ramming Mass and Fire Clay Mortars by treating the same as eligible .....

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..... T. 682; (ii) 1993 (67) E.L.T. 666 (T); (iii) 1995 (78) E.L.T. 44; and (iv) 1996 (87) E.L.T. 42. He also relies upon the Calcutta High Court s decision in the case of M/s. Singh Alloys Ltd. reported in 1993 (66) E.L.T. 594. He submits that the said decision of the Hon ble Calcutta High Court covers the issue directly, but the same has not been followed by the Commissioner (Appeals .....

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..... Mass to be covered by the provisions of Rule 57A. 4. I have also heard Shri A.K. Pandit, learned JDR, for the Revenue. 5. As is evident from the submissions made by the learned Advocate recorded in the preceding paragraph, the issue is covered in favour of the appellant company by various decisions of the Tribunal. As rightly argued by him, filing of reference applications or appeals against .....

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