CCE Vs. K.R. STEEL UNION LTD.

JUDGEMENT

(1.) HEARD Shri J.R. Madhiam, ld. JDR for the Appellants -Revenue and Shri P.K. Das, ld. Advocate for the respondents.

(2.) SHRI Madhiam submits that the inputs used during the process are for retaining heat of the molten metal contained in the tundish and cannot be treated as input in or in relation to the manufacture of final product as per Explanation below Rule 57A. Therefore, the modvat credit taken on Garnex with Impad, Tundak, Gavapack, Garseal etc. is not admissible. He, therefore, submits that the appeal may kindly be allowed and the Order -in -Original may kindly be resorted.

(3.) IN the case of Singh Alloys & Steel Ltd. referred to above, the Hon'ble Apex Court has held as under: