CCE Vs. SUNFLAG IRON & STEEL CO. LTD.

JUDGEMENT

(1.) THE Revenue is in appeal against the order of the Commissioner (Appeals) who has held that credit is admissible under Rule 57Q of the Central Excise Rules, 1944 on tundish boards as they are covered by the definition of capital goods. Tundish boards are in the nature of refractory bricks of special shape as required to be fitted in the tundish ladle for lining the inner surface of ladle and it is made out of ceramic, silicon and other material having chemical properties. According to the Revenue the item is not used for producing or processing any goods or for bringing about any change in any substance for the manufacture of final products and hence not covered by the definition of capital goods. I have heard both sides.