1996 (12) TMI 184

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..... This is an appeal filed by the department against the order-in-appeal passed by Collector (Appeals), Chandigarh. 2. Heard Shri Jangir Singh, ld. JDR who reiterated the grounds of appeal. 3. The respondents are engaged in the manufacture of valves and cocks falling under sub-heading No. 8481.80 of the Central Excise Tariff Act, 1985. The respondents were availing the facility of Modvat credit .....

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..... es and the department has approached the Supreme Court. While urging the grounds of the appeal he referred to the decisions of the Tribunal in the case of W.S. Industries v. CCE reported as 1991 (56) E.L.T. 267, Mysore Kirloskar Ltd. v. CCE reported as 1990 (50) E.L.T. 175 and Shivaji Works Ltd. v. CCE reported as 1990 (50) E.L.T. 50 wherein it was held that moulds and foundry fluxes used for prep .....

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