2002 (4) TMI 82

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..... is a petition under Section 35H(1) of the Central Excise Act, 1944. The Revenue maintains that the following three questions arise for the opinion of this Court : 1. "Whether the foundry fluxes and the other chemicals used in manufacture of 'Sand Moulds' which in turn are used in manufacture of castings can be said to be input's for castings when such foundry fluxes and chemicals are not directl .....

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..... substances in or in relation to the manufacture of final products (which amply clarifies that the credit on these items was not admissible under Rule 57A of the Rules ?" 2. Mr. Gumber states that a similar matter has been considered by this Court in Collector of Central Excise, Chandigarh v. M/s. Zenith Papers, GCR No. 14 of 1999, decided on January 14, 2002. The plea of the Revenue was rejected .....

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