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TMI Blog2000 (9) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in the impugned order in para 5 had held - "5. Having regard to the above findings of the Hon'ble Calcutta High Court and observations of this Tribunal and the decisions of this Tribunal in the cases cited above, I find no infirmity legal or factual in the impugned order and therefore, uphold the same. In this view of the matter, the appeal is rejected". 2. Revenue has submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are availing credit of duty paid on inputs under the Modvat scheme. They took Modvat credit on Foundary Flux, IRL, Mix, Refractories and Mortar which are used for cementing the inner surface of the furnace to provide a protective lining against the high temperature and chemical reaction. It was alleged that furnace is an equipment; that items like plant, machinery, apparatus etc. used for produci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 57A. In holding this view the ld. Commissioner relied on the judgment of this Tribunal in the case of Panch Mahal Steel Ltd. v. CCE, Vadodara reported in 1996 (83) E.L.T. 91 as also on the decision of the Hon'ble Calcutta High Court in the case of Singh Alloys and Steel Ltd. v. Asstt. Collector of Central Excise reported in 1993 (66) E.L.T. 594. He also followed the decision of this Tribunal in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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