2000 (2) TMI 137

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..... ory, ramming mass, foundry fluxes and chemicals, grinding wheel and D.C. Motor. 2. The facts of the case in brief are that the appellants manufacture M.S. Ingots and Billets. They claimed Modvat credit on mortar, orcast, castable refractory, ramming mass, foundry fluxes, chemicals, griding wheel and D.C. Motar. The Commissioner (A) has allowed the benefit of Modvat credit on all the above items. .....

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..... hat "In reply, Shri J.S. Agarwal, Advocate submitted that the Tribunal is taking a consistent view and following the Calcutta High Court in the case of Singh Alloys & Steel Limited v. Asstt. Collector of Central Excise ‑ 1993 (66) E.L.T. 594 (Calcutta); that he further submitted that the Hon'ble Supreme Court had admitted the appeal on the same subject filed by the Revenue against the Trib .....

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..... orders passed by the Tribunal in this regard, I do not find any ground to set aside the impugned order passed by the Commissioner of Central Excise (Appeals)." We note that the facts in this case are fully covered by the decision of this Tribunal cited and relied upon by the respondents. In this view of the matter, following the ratio of that decision, the appeal is rejected.
Case laws, Deci .....

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