Commissioner Of C. Ex. vs Bhushan Alloys And Steels Ltd. on 18 September, 2002

JUDGMENT

N.K. Sodhi, J.

1. The question that arises for our consideration in this petition filed by the Department under Section 35G of the Central Excise Act, 1944 is whether Modvat credit in respect of mortar, castable powder, refractory, ramming mass, foundry flux and chemicals is available under Rule 57A of the Central Excise Rules, 1944. This question is squarely covered against the Department and in favour of the assessee by a Division Bench judgment of this Court in Commissioner of Central Excise, Chandigarh v. M/s. Bhushan Industries Limited and Anr., CEC 7 of 2001, decided on August 28, 2001.

2. In this view of the matter, no referable question arises from the order of the Tribunal. Consequently, the petition is dismissed.