CCE Vs. DALMIA CEMENTS LTD.

JUDGEMENT

(1.) THESE are four revenue appeals against common Order -in -Appeal No. 4 to 7/1998 dated 25.2.1998 passed by Commissioner of Central Excise (Appeals), Trichy.

(2.) IN the impugned order, Commissioner (Appeals) has held that mortar used for lining in the kiln and limit switch which is used for starting and stopping of the rotary packing machine are eligible for credit of duty under Rule 57Q. He has noted that mortar, that is brick powder was applied to the intricate position. He has noted that the lower authority had already allowed the credit of duty in respect of refractory bricks but he has not allowed the credit respect of mortar. He has noted that mortar is nothing but a brick powder out of which such bricks are made. He has noted that if credit of duty is admissible under Rule 57Q in respect refractory bricks then the same cannot be denied in respect of mortar which is constituent of bricks. He held them to be eligible for credit on mortar used for lining in the kiln. In this regard he has relied on the Trubunal's Judgment rendered in the case of Rathi Ispat Ltd. as wherein the credit of refractory bricks, refractory mortars and fire bricks has been allowed as they were used for lining the furnace so as to withstand high temperature. He has also noted the Tribunal's Judgment rendered in the case of Grasim Cement as .

(3.) DR Shri C. Mani reiterates the grounds of appeal in which it is stated that the revenue did not accept these ruling and that the matter requires to be re -considered.