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TMI Blog2004 (4) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Schedule of Central Excise Tariff Act, 1985 filed a declaration dated 21-5-1997 intending to avail Modvat facility on Clinker Cement, Furnace Oil, light Diesel Oil, Ammonium Nitrate, all types of explosives Bags made out of (a) Woman Sacks Plastics (HDPE/pp Bags) and such other items which fall under various Chapters. 4.On scrutiny of the declaration filed by the assessees, the competent authority of the Central Excise Department observed that such a claim was inadmissible, it was expressed by the Department that Ammonium Nitrate could not be regarded as input. Similarly all types of Explosives and Grinding Media/High chrome Grinding media/Cylpebs falling under Chapter Heading Nos. 3102.00, 3602.00, 3603.00 and 7325.20 cannot be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Ltd. v. Collector of Central Excise, Belgaum - 2000 (117) E.L.T. 549 (Tribunal) and M/s. Jaypee Rewa Cement v. Commissioner of Central Excise, Raipur - 2000 (119) E.L.T. 552 and held that 'Grinding Media' is an eligible input and, therefore, the assessee can avail the Modvat credit. 6.We have heard Smt. Indira Nair, learned Senior Counsel along with Shri Anoop Nair for the Revenue and Mr. U.S. Bhatt for the respondent in CER 6/2001 and Mr. Kishore Shrivastava, learned Senior Counsel has submitted that the Tribunal has passed absolutely cryptic and laconic order and has not dealt with the issues which were raised by the Revenue. It has followed its earlier judgment. Learned Senior Counsel drawn inspiration in from a Larger Bench decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is admitted to be lining material for furnace requires to be referred and order accordingly. Items such as steel castings and ball bearings and rubber and articles of rubber have been extended the benefit of credit on (the ground that they are parts of machines, machinery which are not excluded from the coverage of inputs. However, we find that the issue as to whether even parts of machines/machinery would be excluded from the definition of inputs has already been referred to the jurisdictional High Court in the case of B.K. Papers (E/Ref/19/97) (1999 (107) E.L.T. 735 (T)]. Further we also find in the case of CCE, Chandigarh v. Zenith Papers that this issue has been referred to the Hon'ble Punjab and Haryana High Court. Therefore we agre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnotation when read in conjunction in relation to manufacture and, therefore, this 'Grinding Media' has to be given the status of input. They have referred to Series of judgments delivered by the Tribunal as well as one decision rendered in the case of Singh Alloys Steel Ltd. v. Assistant Collector of Central Excise - 1993 (66) E.L.T. 594 (Cal.). Mr. Shrivastava, learned Senior Counsel submitted that in the said case steel ingot was involved and the department's contention that the steel ingots could be manufactured even when the items involved therein and, therefore, they cannot earn the status of inputs but the said contention was not accepted. Mr. Shrivastava stood embedded to his stand and draw our attention to the decision rendered i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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