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1997 (7) TMI 363

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..... 995, denying the benefit of Modvat credit in respect of Molywire in the manufacture of filaments for bulbs/tubes, which is consumed during the process but held to be hit by the exclusion clause under Rule 57A of the Central Excise Rules. While passing the order, the Collector (Appeals) has followed his previous order passed by him. 2. The learned Advocate submits that the issue is no longer res .....

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..... mponents Ltd. and following the ratio allowed their claim. She submits that the ratio of these judgments squarely apply to the facts of this case. She also points out that clarification has also been issued by the Central Board of Excise and Customs clarifying Molywire as an input for electric bulb. 3. The learned DR reiterates the departmental submissions. He relied on the judgment rendered in .....

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