1997 (3) TMI 284

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..... r (T)]. The Ld. Collector (Appeals) denied Modvat credit on sodium sulphite, cathode block, glass filter cloth and activated carbon against which the appellants had filed Appeal No. E/3194/93-NB. The Ld. Collector (Appeals) again denied Modvat credit on the refractory cement which is the subject matter of Appeal No. 3191/93-NB. Against the denial of Modvat credit the appellants have filed th .....

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..... cathode block are concerned they are covered by the decision of the Tribunal in their own case under Tribunal s Order Nos. A/264-265/97-NB, dated 29-1-1997. He submits that in so far as refractory cement is concerned this is covered by the decision of the Tribunal in their own case reported in 1996 (88) E.L.T. 519 (Tribunal) the Ld. Counsel, therefore, submits that since ratio of the above two de .....

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