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G.A.BRAHMA DEVA, J.H.JOGLEKAR
Hindalco Industries Ltd. – Appellant
Versus
Collector of Central Excise, Allahabad – Respondent
Per G.A. Brahma Deva :
These are six appeals filed by the appellants involving a common issue and therefore they are clubbed together and are being disposed of by this common order. The dispute is in respect of denial of modvat credit. Modvat credit has been denied on the following inputs on the ground that either they are not directly used in the manufacture of finished product or in some cases they were used as a part of the machinery and since the machinery is not entitled to modvat credit, the benefit cannot be extended to the parts.
2. Shri R. Nambirajan, Advocate appearing for the appellants in all these cases submitted that total 12 items are involved. These are:
1. Arthracite Based Carbon Block/Graphite Block.
2. Carbon Electrode Paste.
3. Activated Carbon.
4. Acilol - 1214.
5. Indwool Ceramic Fibre Roll
6. Styrite Board
7. Sifton-H
8. Indion NIP
9. Poly Alum Chloride
10. Glass Filter Cloth
11. Sodium Sulphite/Alfloc
12. Cathode Block.
He explained the process of manufacture and how particular item is used in respect of initial product and the details of explanation is as follows :-
1. ANTHRACITE BASED CARBON BLOCK/GRAPHITE BLOCK
The aluminium metal
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