KALYANI STEELS LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THESE appeals are directed against three separate orders -in -original passed by the Commissioner of Central Excise and Customs, Pune, confirming the demands made in six show cause notices.

(2.) WE have heard both the sides.

(3.) THE appellant, engaged in the manufacture of steel billets falling under Chapter 72 of the Central Excise Tariff Act, 1985, was availing capital goods Modvat credit under Rule 57Q of the Central Excise Rules, 1944 since September, 1984 in respect of refractories (bricks and mortar) and binding accessories used in electric arc furnace used in steel making, after having filed necessary declaration for the period September, 1994 to June, 1995. Six separate show cause notices were issued stating that the inputs in respect of which Modvat credit was availed were not eligible inputs and therefore, Modvat credit was not admissible and proposing to demand the amounts of duty taken credit of. The appellant resisted the show cause notices raising various contentions. However, the Commissioner overruled the contentions and confirmed the demand. These orders are now under challenge.