2002 (5) TMI 690

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ants manufacture Sponge Iron, M.S. Ingots, Char and Slag falling under Chapter 72. They are also availing the Modvat credit on inputs under Rule 57A of the Central Excise Rules, 1944. The Asst. Commissioner of Central Excise, Raipur vide his Order dated 29-6-99 has denied them the Modvat credit totally amounting to Rs. 15,359/- availed on the input items viz., Clean Flo, Boric Acid Powder and C.R. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng further reliance on the decision of the Tribunal in their own case in Final Order No. A/440/02/NB/SM dated 21-3-2002 in which the Modvat credit on Boric Acid used in admixture with ramming mass and the H.R. sheets used inside the induction furnace for the purpose of fortifying its inner lining are also held to be admissible as input material to them. 3. Following the ratio of the aforesaid d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X