2000 (2) TMI 137

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..... 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. However, on review of that order an appeal was filed by t .....

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..... d 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 Tribunal's decision in the case of Kesari Steel Limited & .....

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