2006 (2) TMI 524

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..... arg, Advocate, for the Respondent. [Order]. - Heard both sides and perused the record. Both Revenue and assessee are in appeal. 2. Revenue's appeal No. E/1707/04 is directed against claim of Modvat credit on refractory used by the assessee. It is being pointed out that in terms of Rule 57Q as it stood during the relevant period (prior to 23-7-96) only "refractory falling within Chapter 69 .....

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..... at refractory, had been classified under Chapter 38. However, the Division Bench held that "spares" covered by Clause (a) to Explanation (1) to Rule 57Q covered the item and credit was made available. In Associated Cement Company Ltd. case, the dispute was about fire crete and whythreat and the Tribunal held that these refractory materials were eligible. Thus, the issue remains covered in favour o .....

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..... t correct inasmuch as invoices contained all particulars of the present unit as customer. Inadvertent mentioning of one more unit's name, that too the appellant itself, is no ground for denying credit. The appellant has relied on the decision of the Tribunal in the case of C.C.E., Jaipur v. Snow Cem India Ltd. - 1997 (96) E.L.T. 627 in support of the contention that in the case of a multi factory .....

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